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1991 (8) TMI 6 - SUPREME COURT
Date of commencement of business - immovable properties let out on lease - Tribunal was of the opinion that the business of the assessee could not be said to have commenced during the year which ended on March 31, 1965. The High Court has, however, taken a contrary view - business can be said to have commenced when assessee puts the property into proper shape and ready to be let out
