Scope of 'attributable to' broader than 'derived from', apply that interpretation to similar tax assessment issues. The textual phrase 'attributable to' has a broader scope than the phrase 'derived from', and that interpretive conclusion renders the earlier Instruction No.596 inoperative; questions of a similar character should be decided in light of the broader meaning of 'attributable to'.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Scope of 'attributable to' broader than 'derived from', apply that interpretation to similar tax assessment issues.
The textual phrase 'attributable to' has a broader scope than the phrase 'derived from', and that interpretive conclusion renders the earlier Instruction No.596 inoperative; questions of a similar character should be decided in light of the broader meaning of 'attributable to'.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.