https://www.taxtmi.com/caselaws?id=12850 The High Court of Madras held that non-resident Indian partners in a firm were not liable to pay tax on income from the firm. The Tribunal's decision to set aside the additional tax imposed on the assessee under section 143(1A) was upheld. The inclusion of share income from the partnership firm was considered an adjustment permitted under section 143(1)(c), and additional tax was not chargeable under section 143(1A) for the assessment years 1991-92 and 1992-93. en-us Thu, 08 Nov 2001 00:00:00 +0530 Fri, 22 May 2009 15:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12850 The High Court of Madras held that non-resident Indian partners in a firm were not liable to pay tax on income from the firm. The Tribunal's decision to set aside the additional tax imposed on the assessee under section 143(1A) was upheld. The inclusion of share income from the partnership firm was considered an adjustment permitted under section 143(1)(c), and additional tax was not chargeable under section 143(1A) for the assessment years 1991-92 and 1992-93. Case-Laws Income Tax Thu, 08 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12850