https://www.taxtmi.com/caselaws?id=36958 The court concluded that the assessment of M/s. Deccan Bharat Khandsari Sugar Factory as an unregistered firm was proper and legal. The refusal of registration was justified, and the Income-tax Officer was correct in assessing the firm and its partners separately to ensure the real income was taxed appropriately. The decision was against the assessee, with no costs awarded, and the advocate's fee fixed at Rs. 500. en-us Wed, 21 Feb 1979 00:00:00 +0530 Thu, 25 Mar 2010 15:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36958 The court concluded that the assessment of M/s. Deccan Bharat Khandsari Sugar Factory as an unregistered firm was proper and legal. The refusal of registration was justified, and the Income-tax Officer was correct in assessing the firm and its partners separately to ensure the real income was taxed appropriately. The decision was against the assessee, with no costs awarded, and the advocate's fee fixed at Rs. 500. Case-Laws Income Tax Wed, 21 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36958