30 March 2013
This is a grey area but the following arguments can be put before the Department in favour of the Assessee:
That if Dept considers Partnership firm and partners as separate person then there would be an employer-employee relationship and hence it would be exempt.
and if Dept says that in case of partnership firm there is no employer-employee relationship - means there is agency relationship and that partners and partnership firm are same , that too we are exempt as "only Services from ONE PERSON TO ANOTHER person" is taxable.
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