1985 (2) TMI 6 - HC - Income Tax

Extract:
.......either arising out of business connection or not will have to be treated as coming only under section 9(1)(vii) and not under section 9(1)(i). In this view, we are in agreement with the view taken by the Tribunal in this case. Hence, we do not consider it necessary to direct a reference in this case. The petition is, therefore, dismissed. No costs.