Assessment as a Firm.

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..... in sub-section (1) shall accompany the return of income of the firm of the tax year in respect of which assessment as a firm is first sought. (3) For the purposes of sub-section (2), the copy of the instrument of partnership shall be certified in writing by all the partners (not being minors) or, where the return is made after the dissolution of the firm, by all persons (not being minors), who we .....

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..... any tax year, there is on the part of a firm any such failure as is mentioned in section 271,- (a) the firm shall be so assessed that no deduction by way of any payment of interest, salary, bonus, commission or remuneration, by whatever name called, made by such firm to any partner of such firm shall be allowed in computing the income chargeable under the head "Profits and gains of business or .....

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