Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1970 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1970 (4) TMI 37 - HC - Income TaxImport of plant - adventure in the nature of trade - plant could not be acquired for the purpose of investment, the machinery or plant could not be kept idle indefinitely, it had to be put to use and worked soon after its import - transaction is an adventure in the nature of trade
|