https://www.taxtmi.com/caselaws?id=39496 The court ruled against the assessee, holding that the income-tax authorities and the Tribunal cannot allocate relief under section 84 of the Income-tax Act to individual partners of a registered firm during the firm's assessment. The court emphasized that partners and the firm are distinct assessable entities, and the question of rebate admissibility to partners should be determined in their individual assessments, not during the assessment of the firm. The court directed the assessee to pay the costs of the reference to the Commissioner of Income-tax. en-us Tue, 09 Jul 1974 00:00:00 +0530 Fri, 16 Apr 2010 17:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39496 The court ruled against the assessee, holding that the income-tax authorities and the Tribunal cannot allocate relief under section 84 of the Income-tax Act to individual partners of a registered firm during the firm's assessment. The court emphasized that partners and the firm are distinct assessable entities, and the question of rebate admissibility to partners should be determined in their individual assessments, not during the assessment of the firm. The court directed the assessee to pay the costs of the reference to the Commissioner of Income-tax. Case-Laws Income Tax Tue, 09 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39496