https://www.taxtmi.com/caselaws?id=26561 Under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, profession tax is levied on each person engaged in a profession, and the statutory definition of "person" includes a firm and other entities. The Court treated a firm and its partners as distinct taxable persons, holding that assessment of the firm does not exempt an individual partner who independently carries on the same profession. Income-tax authorities were considered inapposite, while authority under the Punjab Municipal Act supported individual taxation of partners where the statute taxes persons practising a profession. The partner was therefore liable to profession tax separately from the firm, and the challenge to the levy failed. en-us Fri, 10 Jan 1986 00:00:00 +0530 Sat, 06 Feb 2010 10:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26561 Under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, profession tax is levied on each person engaged in a profession, and the statutory definition of "person" includes a firm and other entities. The Court treated a firm and its partners as distinct taxable persons, holding that assessment of the firm does not exempt an individual partner who independently carries on the same profession. Income-tax authorities were considered inapposite, while authority under the Punjab Municipal Act supported individual taxation of partners where the statute taxes persons practising a profession. The partner was therefore liable to profession tax separately from the firm, and the challenge to the levy failed. Case-Laws Income Tax Fri, 10 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26561