https://www.taxtmi.com/caselaws?id=63378 The Tribunal upheld the decision that the builder company should not be taxed on notional income from buildings as it was not the owner. The issue of the company's classification as an industrial company was referred back to the Commissioner for re-examination. Appeals for certain assessment years partially succeeded for statistical purposes, while one appeal was dismissed. en-us Fri, 31 Aug 1984 00:00:00 +0530 Sat, 29 Jan 2011 16:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63378 The Tribunal upheld the decision that the builder company should not be taxed on notional income from buildings as it was not the owner. The issue of the company's classification as an industrial company was referred back to the Commissioner for re-examination. Appeals for certain assessment years partially succeeded for statistical purposes, while one appeal was dismissed. Case-Laws Income Tax Fri, 31 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63378