COMMISSIONER OF INCOME-TAX versus B.R. CONSTRUCTIONS
Section 4 The taxation of section 4 is similar to that of section 3 of the Indian Income Tax Act, 1992, the ITO has the power to review the unregistered firm or its members individually to the ITO's partners. Unregistered Firm Cannot Assess After Completing, Indian Income Tax Act, 1961, Section 4 Indian Income Tax Act, 1922, Section 3
Related judgments — Andhra Pradesh High Court India, 1994