https://www.taxtmi.com/caselaws?id=22295 Where a business was treated as belonging to a registered partnership firm and the assessee held a 50 per cent share, only that share of the business income could be brought to tax in the assessee's individual assessment. The Income-tax Officer's attempt to assess the entire income was rejected because the firm's registration had become final, and the Tribunal's view that the individual assessment must reflect only the assessee's share was upheld. en-us Thu, 31 Jan 1991 00:00:00 +0530 Wed, 09 Dec 2009 10:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22295 Where a business was treated as belonging to a registered partnership firm and the assessee held a 50 per cent share, only that share of the business income could be brought to tax in the assessee's individual assessment. The Income-tax Officer's attempt to assess the entire income was rejected because the firm's registration had become final, and the Tribunal's view that the individual assessment must reflect only the assessee's share was upheld. Case-Laws Income Tax Thu, 31 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22295