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2011 (7) TMI 807 - HC - Income TaxSet off off loss towards the franchise business of the assessee from the hotel business - In terms of the contract, the period was three years and the assessee was to get a profit of 25% on sales on all the products subject to the assessee running the business and incurring relevant expenses - in the case of B.R. Ltd. v. V.P. Gupta, CIT (1978 -TMI - 5177 - SUPREME Court), wherein the Hon'ble Supreme Court held that the decisive test is unity of control and not the nature of the two lines of business - In the present case, both the businesses had a common management, common business organization, common administration and a common place of business - Decided in favor of the assessee
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