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of <h1>Profit from Rs. 5,147 kuri/chitty not assessable as lacking business connection. Appeal allowed.</h1> <h3>KNG. Brothers. Versus Income Tax Officer.</h3> The Appellate Tribunal ITAT COCHIN held that profit from a kuri or chitty of Rs. 5,147 was not assessable as it lacked a connection to the assessee's ... - The appeal before the Appellate Tribunal ITAT COCHIN involved the assessability of profit on a kuri or chitty amounting to Rs. 5,147. The Tribunal held that the profit was not assessable as it did not have a nexus with the assessee's business activities. The appeal was allowed.
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