https://www.taxtmi.com/caselaws?id=57364 The Tribunal held that the share income of a non-resident partner should be assessed on the firm under section 182(3) of the Income-tax Act, excluding it from the individual assessment of the non-resident. Additionally, the Tribunal ruled that the share income of a non-resident minor should also be assessed on the firm and not included in the individual assessment of the non-resident parent under section 64(1)(iii). The appeals were allowed, directing the assessment of share income on the respective firms and excluding it from individual assessments. en-us Mon, 28 Feb 1983 00:00:00 +0530 Thu, 09 Dec 2010 17:40:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57364 The Tribunal held that the share income of a non-resident partner should be assessed on the firm under section 182(3) of the Income-tax Act, excluding it from the individual assessment of the non-resident. Additionally, the Tribunal ruled that the share income of a non-resident minor should also be assessed on the firm and not included in the individual assessment of the non-resident parent under section 64(1)(iii). The appeals were allowed, directing the assessment of share income on the respective firms and excluding it from individual assessments. Case-Laws Income Tax Mon, 28 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57364