https://www.taxtmi.com/caselaws?id=55173 The Tribunal ruled that the Income Tax Officer (ITO) must assess Association of Persons (AOPs) in accordance with section 167A, not including the assessee's share of AOP income in its total income. The Tribunal directed the ITO to exclude Rs. 3,71,552 from the assessee's total income, as the company's taxation at a flat rate rendered the inclusion unnecessary for tax purposes. The appeal was partially allowed in favor of the assessee. en-us Thu, 21 Jun 1984 00:00:00 +0530 Wed, 24 Nov 2010 12:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55173 The Tribunal ruled that the Income Tax Officer (ITO) must assess Association of Persons (AOPs) in accordance with section 167A, not including the assessee's share of AOP income in its total income. The Tribunal directed the ITO to exclude Rs. 3,71,552 from the assessee's total income, as the company's taxation at a flat rate rendered the inclusion unnecessary for tax purposes. The appeal was partially allowed in favor of the assessee. Case-Laws Income Tax Thu, 21 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55173