https://www.taxtmi.com/caselaws?id=28080 The court dismissed the petition, upholding the constitutional validity of Sections 67 and 182 of the Income Tax Act. It found that the taxation of both the registered firm and its partners did not amount to double taxation. The court also deemed the differentiation between registered firms and other entities as permissible under Article 14 of the Constitution, concluding that the legislative policy allows for such taxation practices. en-us Tue, 09 Nov 1982 00:00:00 +0530 Wed, 17 Feb 2010 18:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28080 The court dismissed the petition, upholding the constitutional validity of Sections 67 and 182 of the Income Tax Act. It found that the taxation of both the registered firm and its partners did not amount to double taxation. The court also deemed the differentiation between registered firms and other entities as permissible under Article 14 of the Constitution, concluding that the legislative policy allows for such taxation practices. Case-Laws Income Tax Tue, 09 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28080