firms

concern" means a Hindu undivided family, or a firm or an association of persons or a body of individuals ... firm"," partner" and" partnership" have the meanings respectively assigned to them in the Indian Partnership

Central Government Act

- Cites 0 - Cited by 3480

Section 10 in The Income- Tax Act, 1995 [Complete Act]

case of a person being a partner of a firm which is separately assessed as such, his share ... total income of the firm. Explanation.- For the purposes of this clause, the share of a partner in the total

Central Government Act

- Cites 0 - Cited by 3344

Section 28 in The Income- Tax Act, 1995 [Complete Act]

received by, a partner of a firm from such firm: Provided that where any interest, salary, bonus, commission or remuneration

Central Government Act

- Cites 0 - Cited by 2983

Section 4 in The Income- Tax Act, 1995 [Complete Act]

liability of paying debts on behalf of the firm. An assessee cannot, under the Hindu law make a declaration whereby

Central Government Act

- Cites 0 - Cited by 2529

Section 3 in The Income- Tax Act, 1995 [Complete Act]

omission, clause (48) read as under;" (48)" unregistered firm" means a firm which is not a registered firm." Earlier ... where the assessee is a partner in a firm and the firm has been assessed as such, then, in respect

Central Government Act

- Cites 0 - Cited by 2209

Section 2 in The Central Sales Tax Act, 1956 [Complete Act]

company, any co- operative society or other society, club, firm, Hindu undivided family or other association of persons which carries ... local branch or office in a State of a firm registered outside that State or a company or other body

Central Government Act

- Cites 0 - Cited by 2102

Section 32 in The Income- Tax Act, 1995 [Complete Act]

words" or, if the assessee is a registered firm or an unregistered firm assessed as a registered firm

Central Government Act

- Cites 0 - Cited by 1625

Section 6 in The Income- Tax Act, 1995 [Complete Act]

days"] had been substituted.] (2) A Hindu undivided family, firm or other association of persons is said to be resident

Central Government Act

- Cites 0 - Cited by 1503

Section 9 in The Income- Tax Act, 1995 [Complete Act]

citizen of India; or (2) a firm which does not have any partner who is a citizen of India ... accrue or arise in India to such individual, firm or company through or from operations which are confined

Central Government Act

- Cites 0 - Cited by 1462

Section 45 in The Income- Tax Act, 1995 [Complete Act]

capital asset by a person to a firm or other association of persons or body of individuals (not being ... amount recorded in the books of account of the firm, association or body as the value of the capital asset

Central Government Act

- Cites 0 - Cited by 1263

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