https://www.taxtmi.com/caselaws?id=56410 The appeals were dismissed, affirming that the assessee, a partnership concern, was entitled to the benefits of the Amnesty Scheme for amounts declared as income in revised returns for specific assessment years. The Tribunal held that the search conducted at the residential premises of two partners did not disqualify the firm from availing the scheme. Additionally, the interest under section 215 was directed to be modified or waived in line with the Board's circular, with the Tribunal emphasizing the binding nature of such circulars on tax authorities. en-us Thu, 31 Aug 1995 00:00:00 +0530 Fri, 03 Dec 2010 14:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56410 The appeals were dismissed, affirming that the assessee, a partnership concern, was entitled to the benefits of the Amnesty Scheme for amounts declared as income in revised returns for specific assessment years. The Tribunal held that the search conducted at the residential premises of two partners did not disqualify the firm from availing the scheme. Additionally, the interest under section 215 was directed to be modified or waived in line with the Board's circular, with the Tribunal emphasizing the binding nature of such circulars on tax authorities. Case-Laws Income Tax Thu, 31 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56410