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    <title>Lower Authority Incorrectly Reclassifies Partnership Firm as &quot;Association of Persons&quot; Without Proper Justification.</title>
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    <description>Status of assessee as &quot;AOP&quot; instead of &quot;partnership firm&quot; - The assessee firm was comprised of four individual partners who were representing their respective firms - There was no justification on the part of the lower authorities to have recharacterized the assessee firm i.e. a firm comprising of individual partners (representing their respective firms) as an &quot;AOP&quot;. - AT</description>
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      <description>Status of assessee as &quot;AOP&quot; instead of &quot;partnership firm&quot; - The assessee firm was comprised of four individual partners who were representing their respective firms - There was no justification on the part of the lower authorities to have recharacterized the assessee firm i.e. a firm comprising of individual partners (representing their respective firms) as an &quot;AOP&quot;. - AT</description>
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