https://www.taxtmi.com/caselaws?id=38580 In the assessment of a registered firm, a partner's separate claim to rebate under section 88 cannot be pursued in the firm's appeal under sections 246 and 247, because partner-wise allocation and entitlement are dealt with through the statutory scheme applicable to individual partners. Where the rebate has already been allowed to the firm, the Act does not permit a second allowance of the same relief to the partners, as the scheme bars double relief on the same rebate or allowance. en-us Thu, 09 Dec 1976 00:00:00 +0530 Wed, 07 Apr 2010 13:30:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38580 In the assessment of a registered firm, a partner's separate claim to rebate under section 88 cannot be pursued in the firm's appeal under sections 246 and 247, because partner-wise allocation and entitlement are dealt with through the statutory scheme applicable to individual partners. Where the rebate has already been allowed to the firm, the Act does not permit a second allowance of the same relief to the partners, as the scheme bars double relief on the same rebate or allowance. Case-Laws Income Tax Thu, 09 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38580