https://www.taxtmi.com/caselaws?id=22806 The court upheld the inclusion of the taxpayer's share income from a partnership firm in the assessment for the year 1968-69, aligning with the firm's previous year as per section 3(1)(f) of the Income-tax Act. The judgment emphasized the necessity of matching the partner's assessment year with the firm's previous year, rejecting the taxpayer's argument for inclusion in the prior year. The court clarified the application of relevant provisions and affirmed the decision in favor of the Revenue, underscoring adherence to statutory requirements in determining assessment years for partner share income. en-us Fri, 03 Mar 1989 00:00:00 +0530 Mon, 14 Dec 2009 12:24:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22806 The court upheld the inclusion of the taxpayer's share income from a partnership firm in the assessment for the year 1968-69, aligning with the firm's previous year as per section 3(1)(f) of the Income-tax Act. The judgment emphasized the necessity of matching the partner's assessment year with the firm's previous year, rejecting the taxpayer's argument for inclusion in the prior year. The court clarified the application of relevant provisions and affirmed the decision in favor of the Revenue, underscoring adherence to statutory requirements in determining assessment years for partner share income. Case-Laws Income Tax Fri, 03 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22806