Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 1300 - AT - Income TaxTreatment given to the receipt of manufacturing services income - “income from other sources” OR "business income" - HELD THAT:- We find that in Tribunal in A.Y. 2006-07 has set aside the issue to the file of the AO for examination of the facts and contentions afresh and to decide accordingly. As no distinguishing facts have been brought before us, respectfully following the findings of the Co-ordinate Bench in [2013 (7) TMI 1130 - ITAT MUMBAI] we set aside the issue to the file of the AO. The AO is directed to decide the issue afresh in the light of the findings given as per the directions of the Tribunal for A.Y. 2006-07. Appeal filed by the assessee is allowed for statistical purpose.
|