Case Law Details
Case Name : Shri Prodip Kumar Bothra Vs Commissioner of Income Tax (Calcutta High Court)
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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Shri Prodip Kumar Bothra Vs Commissioner of Income Tax (Calcutta High Court)- A partnership firm cannot take advantage of the ownership of a property owned by its partner in his individual capacity for the purpose of getting benefit of taxation and in the same way, a partner also in his individual capacity cannot treat the right of possession exercised by the firm in any property as his own right of possession so as to get benefit of taxation.
In this connection we respectfully propose to follow the interpretation given by the Karnataka High Court in the case of CIT, Karnataka vs, K.N. Gurusw...
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Definition of Co-ownwer in perview of section 22 of Income tax act