https://www.taxtmi.com/caselaws?id=20457 A partner's right of appeal against apportionment of firm income exists only where the partner is individually assessable on his share of the firm's total income. That condition applies to a registered firm, or an unregistered firm assessed as registered under section 183(b), but not to an unregistered firm whose share is merely included for rate purposes under section 86. Statutory apportionment under section 158 follows the same limited scheme. Accordingly, a partner of an unregistered firm has no right of appeal under sections 246(c) and 247 against such apportionment. en-us Mon, 06 Jul 1992 00:00:00 +0530 Sat, 14 Nov 2009 11:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20457 A partner's right of appeal against apportionment of firm income exists only where the partner is individually assessable on his share of the firm's total income. That condition applies to a registered firm, or an unregistered firm assessed as registered under section 183(b), but not to an unregistered firm whose share is merely included for rate purposes under section 86. Statutory apportionment under section 158 follows the same limited scheme. Accordingly, a partner of an unregistered firm has no right of appeal under sections 246(c) and 247 against such apportionment. Case-Laws Income Tax Mon, 06 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20457