https://www.taxtmi.com/caselaws?id=29085 The High Court upheld the validity of the assessment of the unregistered firm for the years 1967-68 and 1968-69 under the Income Tax Act. The court determined that separate assessments of entities and individuals were permissible under the Act, even if members of an association had been assessed individually. Relying on precedent and the Act's provisions, the court ruled in favor of the tax authorities, emphasizing that tax is charged on the income of every person without distinction between associations and individuals. en-us Tue, 22 Sep 1981 00:00:00 +0530 Wed, 10 Mar 2010 16:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29085 The High Court upheld the validity of the assessment of the unregistered firm for the years 1967-68 and 1968-69 under the Income Tax Act. The court determined that separate assessments of entities and individuals were permissible under the Act, even if members of an association had been assessed individually. Relying on precedent and the Act's provisions, the court ruled in favor of the tax authorities, emphasizing that tax is charged on the income of every person without distinction between associations and individuals. Case-Laws Income Tax Tue, 22 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29085