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I.T.AS. NOS.31/KB, 32/KB, 3382/KB OF 2004, 803/KB AND 804/KB OF 2003, DECIDED ON 14TH OCTOBER, 2004. versus I.T.AS. NOS.31/KB, 32/KB, 3382/KB OF 2004, 803/KB AND 804/KB OF 2003, DECIDED ON 14TH OCTOBER, 2004.


First Schedule, Part IV, Para A, Subpara (2B) As a Professional Super Tax Exemption Assessment Firm, specialized in providing contractual advice on behalf of others and giving them commercial advice in connection with the contracts. As busy, claimed immunity. The super-tax department in charge claimed that the competition in Essex was not valid, as there is an exemption from super-tax, where a firm registered by any law or convention is obligated to form a company with limited liability. Could give. The income of the Assessee in connection with the income, profits and benefits of a business practice depends entirely on the professional qualifications of its partners, who are governed by professional associations with any law, convention, rules and regulations. Was not stopped. You establish yourself in the corporate body should be registered in the same way as the assessing officer of the company was justified in rejecting the claim of immunity from the payment of super tax to the conditions laid down for exemption from payment of super tax. Was not declared but the order of the First Appellate Authority was not vacated / canceled and maintained by the Appellate Tribunal of the Assisting Officer.

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