https://www.taxtmi.com/caselaws?id=24447 The High Court of Kerala held that a dissolved firm, United Film Exhibitors, could be assessed for income tax under section 189 of the Income-tax Act. The court affirmed the assessment of the joint receivers in the status of a firm, not as a "registered firm," based on the legal framework surrounding the firm's dissolution. Depreciation allowance was granted for the assets utilized by the receivers on behalf of the firm. The court dismissed the original petitions, ruling that the questions raised were not referable questions of law. en-us Tue, 24 Jan 1989 00:00:00 +0530 Wed, 20 Jan 2010 11:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24447 The High Court of Kerala held that a dissolved firm, United Film Exhibitors, could be assessed for income tax under section 189 of the Income-tax Act. The court affirmed the assessment of the joint receivers in the status of a firm, not as a "registered firm," based on the legal framework surrounding the firm's dissolution. Depreciation allowance was granted for the assets utilized by the receivers on behalf of the firm. The court dismissed the original petitions, ruling that the questions raised were not referable questions of law. Case-Laws Income Tax Tue, 24 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24447