Partners should be assessed in the Ward/Circle where the firm is assessed.

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..... r, 27, 1977 Section(s) Referred: 143(1) Statute: Income - Tax Act, 1961 The Board have already clarified vide Instruction No.1034 that cases of partners should as far as possible be assesse .....

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..... be dispensed with as far as possible. There should not, however, be even one case where partners' cases are completed adopting share income provisionally if the firm's assessment is liable to be compl .....

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