https://www.taxtmi.com/caselaws?id=8533 The High Court held that both a registered firm and its partners are entitled to export profit rebate under section 2(5)(i) of the Finance Act, 1963. The Court rejected the argument that partners' share income cannot include export profits, ruling in favor of the assessee. The judgment was forwarded to the Income-tax Appellate Tribunal, Cochin Bench, with no costs awarded. en-us Fri, 19 Nov 1971 00:00:00 +0530 Wed, 29 Apr 2009 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8533 The High Court held that both a registered firm and its partners are entitled to export profit rebate under section 2(5)(i) of the Finance Act, 1963. The Court rejected the argument that partners' share income cannot include export profits, ruling in favor of the assessee. The judgment was forwarded to the Income-tax Appellate Tribunal, Cochin Bench, with no costs awarded. Case-Laws Income Tax Fri, 19 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8533