https://www.taxtmi.com/caselaws?id=371418 The Tribunal partly allowed the appeal, holding that assessing income in the dissolved partnership firm's hand was unjustified, leading to double taxation. The addition made by the Assessing Officer based on 26AS transactions was deleted as the receipts belonged to the proprietorship concern, not the partnership firm. The Tribunal emphasized the need to clarify income ownership post-dissolution and prevent double taxation from TDS errors. en-us Tue, 23 Oct 2018 00:00:00 +0530 Tue, 04 Dec 2018 08:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371418 The Tribunal partly allowed the appeal, holding that assessing income in the dissolved partnership firm's hand was unjustified, leading to double taxation. The addition made by the Assessing Officer based on 26AS transactions was deleted as the receipts belonged to the proprietorship concern, not the partnership firm. The Tribunal emphasized the need to clarify income ownership post-dissolution and prevent double taxation from TDS errors. Case-Laws Income Tax Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371418