TMI Blog2015 (9) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that there being no change in circumstances, the income for the year 1993-94 would also have to be treated business income as for the previous three years. - Decided in favour of assessee. - Civil Appeal No(s). 74/2007 - - - Dated:- 16-9-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner : Mr. Jaideep Gupta, Sr. Adv., Mr. Rupesh Kumar, Adv., Mr. T.M. Singh, Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom such fixed deposits had been held to come within the head 'business income' and, therefore, following the principle of consistency, it was held that this would have to be for the Assessment Year 1993-94 as well. An appeal filed by the Revenue before the Income Tax Appellate Tribunal was dismissed on 1st October, 2004. The Revenue not being satisfied went to the High Court of Delhi u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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