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On dissolution of partnership firm, only firm is taxable on capital gain on Assets distributed to Partners
Case Law Details
- Case Name
- Chalasani Venkateswara Rao Vs Income-tax Officer, Ward-IV, Vijayawada (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
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HIGH COURT OF ANDHRA PRADESH
Chalasani Venkateswara Rao
versus
Income-tax Officer, Ward-IV, Vijayawada
I.T.T.A NO. 70 OF 2000
AUGUST 3, 2012
JUDGMENT
M.S. Ramachandra Rao, J.
This appeal is filed by the appellant/assessee under Section 260-A of the Income Tax Act, 1961 challenging the order dated 08-02-2000 of the Income Tax Appellate Tribunal, “B” Bench, Hyderabad in I.T.A. No. 1529/Hyd/94 for the assessment year 1989-90.
2. The appellant was a partner in a firm by name M/s. Theatre Radha, a registered firm at Vijayawada along with one Y. Kalyana Sundaram under a ...
