https://www.taxtmi.com/caselaws?id=15520 The High Court of PATNA dismissed the case, finding no merit in the petitioner's arguments regarding the reference to the High Court based on the genuineness of the firm Munshi Hussain and the consideration of relevant evidence by the authorities. The decision aligned with the factual nature of establishing the existence of a firm for tax assessment purposes, as per the interpretation of the Income-tax Act and relevant case law. en-us Tue, 26 Aug 1997 00:00:00 +0530 Tue, 25 Aug 2009 17:08:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15520 The High Court of PATNA dismissed the case, finding no merit in the petitioner's arguments regarding the reference to the High Court based on the genuineness of the firm Munshi Hussain and the consideration of relevant evidence by the authorities. The decision aligned with the factual nature of establishing the existence of a firm for tax assessment purposes, as per the interpretation of the Income-tax Act and relevant case law. Case-Laws Income Tax Tue, 26 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15520