TMI Blog1995 (8) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... , for opinion of this court : " (1) Whether, on the facts and in the circumstances of the case and on a true interpretation of the lease agreement and the memorandum of association of the assessee-company, the Tribunal was legally correct in holding that the income earned by the assessee from leasing out of the cold storage and ice plant to Rajendra Prasad Kishan Lal should be assessed as ' prof ..... X X X X Extracts X X X X X X X X Extracts X X X X
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