Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2006 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (11) TMI 359 - AT - Income TaxExtract: ....... cannot constitute income since that is not what a practical man would consider to be a source or origin of income. 10. For the above reasons, we endorse the decision of the CIT(A) and dismiss the appeal filed by the revenue. 11. In the result, both the appeal of the department as well as the cross-objection of the assessee are dismissed. No costs.
|