https://www.taxtmi.com/caselaws?id=59025 The Tribunal allowed the appeal, ruling in favor of the partnership firm on all issues raised. It held that the firm should be treated as a registered firm, as the partner had valid sources of income for investment. The Tribunal allowed the bad debt claim, considering legal recovery efforts impractical in some cases. It disagreed with the disallowance of interest under section 215 and allowed the appeal against orders under sections 273, 274, and 158, emphasizing the right to review orders despite not appealing before the AAC. en-us Thu, 24 Mar 1983 00:00:00 +0530 Thu, 23 Dec 2010 16:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59025 The Tribunal allowed the appeal, ruling in favor of the partnership firm on all issues raised. It held that the firm should be treated as a registered firm, as the partner had valid sources of income for investment. The Tribunal allowed the bad debt claim, considering legal recovery efforts impractical in some cases. It disagreed with the disallowance of interest under section 215 and allowed the appeal against orders under sections 273, 274, and 158, emphasizing the right to review orders despite not appealing before the AAC. Case-Laws Income Tax Thu, 24 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59025