https://www.taxtmi.com/caselaws?id=22309 A partner in a tax consultancy firm could not be separately enrolled and taxed in his individual capacity under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 when the firm was already enrolled and taxed for the same professional activity. The Act treated firms and natural persons as "persons" for tax purposes, but the Schedule and its anti-double-taxation explanation required tax to be levied only once where the same activity fell within more than one entry, at the highest applicable rate. The pre-1989 statutory scheme did not expressly authorise simultaneous levy on both the firm and its partner; that position was later changed only by amendment. The notice requiring the partner to register was therefore unsustainable. en-us Fri, 10 Nov 1989 00:00:00 +0530 Wed, 09 Dec 2009 11:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22309 A partner in a tax consultancy firm could not be separately enrolled and taxed in his individual capacity under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 when the firm was already enrolled and taxed for the same professional activity. The Act treated firms and natural persons as "persons" for tax purposes, but the Schedule and its anti-double-taxation explanation required tax to be levied only once where the same activity fell within more than one entry, at the highest applicable rate. The pre-1989 statutory scheme did not expressly authorise simultaneous levy on both the firm and its partner; that position was later changed only by amendment. The notice requiring the partner to register was therefore unsustainable. Case-Laws Income Tax Fri, 10 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22309