THE COMMISSIONER OF INCOME TAX vs. SRI N LEELA KUMAR

Bench: N.KUMAR,RATHNAKALA

depreciation under sub-section (2) of section 32; (b) of a firm, returned income and total income assessed for each of the previous years falling within the block period shall be the income determined before allowing deduction of salary, interest, commission, bonus or remuneration by whatever name called to any partner not being a working partner : Provided that undisclosed income