https://www.taxtmi.com/caselaws?id=36285 The High Court upheld the Tribunal's decision, ruling in favor of the assessee, emphasizing that the assessment on the association of persons was invalid due to the income already being taxed in the hands of the partners. The Court clarified that the inclusion of the share in the firm's assessment constituted a regular assessment, thereby preventing double taxation. en-us Tue, 10 Jun 1980 00:00:00 +0530 Sat, 20 Mar 2010 13:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36285 The High Court upheld the Tribunal's decision, ruling in favor of the assessee, emphasizing that the assessment on the association of persons was invalid due to the income already being taxed in the hands of the partners. The Court clarified that the inclusion of the share in the firm's assessment constituted a regular assessment, thereby preventing double taxation. Case-Laws Income Tax Tue, 10 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36285