https://www.taxtmi.com/caselaws?id=63090 The Appellate Tribunal dismissed all four appeals by the Revenue, affirming that the income from Shakahari Hotel did not belong to the assessee. Despite the hotel building being owned by the assessee, it was rented and managed by his wife, who operated the business separately and maintained distinct income records. The Tribunal found no conclusive evidence linking the hotel income to the assessee, and previous attempts by the Income Tax Officer to include the income in the assessee's assessments were dropped, indicating acknowledgment that the income rightfully belonged to the wife. en-us Thu, 31 May 1979 00:00:00 +0530 Thu, 27 Jan 2011 17:45:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63090 The Appellate Tribunal dismissed all four appeals by the Revenue, affirming that the income from Shakahari Hotel did not belong to the assessee. Despite the hotel building being owned by the assessee, it was rented and managed by his wife, who operated the business separately and maintained distinct income records. The Tribunal found no conclusive evidence linking the hotel income to the assessee, and previous attempts by the Income Tax Officer to include the income in the assessee's assessments were dropped, indicating acknowledgment that the income rightfully belonged to the wife. Case-Laws Income Tax Thu, 31 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63090