Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1985 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1985 (5) TMI 67 - ITAT AMRITSARExtract: .......) merely provides for apportionment of the business income under the various heads of income in the same manner in which income of the firm has been determined under each head of income. Consequently, we reverse the decision of the CIT (A) on the issue in appeal and restore the order of the ITO. 5. The appeal of the Revenue succeeds and is allowed.
|