M/S Y.S. AND CO-OWNERS vs. INCOME TAX OFFICER ETC.
ITA/20/2008HC Punjab & Haryana09 Sept 2024
Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH
Section 144Section 167B(2)(i)Section 2Section 26
31) of Section 2. The
pression "person" includes inter
ion of Persons or a body of
ed or not. There are no words in
r the Income Tax Officer or give
e Association of Persons or its
at matter to tax the firm or its
he income of the Association of
Persons alone has to be taxed;
on of Persons
