https://www.taxtmi.com/caselaws?id=288097 The court allowed the appeal, set aside the impugned orders, and answered the substantial questions of law in favor of the assessee. The court emphasized that the authorities should have considered the partnership deed filed before the assessment and granted the benefits accordingly. The authorities' approach was deemed unjustified and contrary to the CBDT circular, leading to the setting aside of the impugned orders. The parties were directed to bear their own costs. en-us Tue, 03 Feb 2015 00:00:00 +0530 Wed, 20 May 2020 09:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288097 The court allowed the appeal, set aside the impugned orders, and answered the substantial questions of law in favor of the assessee. The court emphasized that the authorities should have considered the partnership deed filed before the assessment and granted the benefits accordingly. The authorities' approach was deemed unjustified and contrary to the CBDT circular, leading to the setting aside of the impugned orders. The parties were directed to bear their own costs. Case-Laws Income Tax Tue, 03 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288097