https://www.taxtmi.com/caselaws?id=408945 The appeal was allowed by the Tribunal. The delay in filing the appeal was condoned due to the COVID-19 pandemic, and the appeal was admitted for adjudication. The Tribunal directed the Assessing Officer to delete the enhanced income of the individual partner, as it had already been taxed in the partnership firm's hands to prevent double taxation. Consistent accounting practices were emphasized to segregate income correctly between the individual partner and the partnership firm. en-us Mon, 14 Jun 2021 00:00:00 +0530 Fri, 25 Jun 2021 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408945 The appeal was allowed by the Tribunal. The delay in filing the appeal was condoned due to the COVID-19 pandemic, and the appeal was admitted for adjudication. The Tribunal directed the Assessing Officer to delete the enhanced income of the individual partner, as it had already been taxed in the partnership firm's hands to prevent double taxation. Consistent accounting practices were emphasized to segregate income correctly between the individual partner and the partnership firm. Case-Laws Income Tax Mon, 14 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408945