Delhi High Court affirms Oswal Tailors' independence, income not attributed to assessee. No legal question arises.

The High Court of Delhi upheld the Tribunal's finding that Oswal Tailors is an independent entity, not a benami of the assessee-company. The income from Oswal Tailors' export business is not attributed to the assessee-company. The Tribunal's decision was not challenged, and no legal question arises. Case dismissed.

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The High Court of Delhi upheld the Tribunal's finding that Oswal Tailors is an independent entity, not a benami of the assessee-company. The income from Oswal Tailors' export business is not attributed to the assessee-company. The Tribunal's decision was not challenged, and no legal question arises. Case dismissed.

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