https://www.taxtmi.com/caselaws?id=64105 The Tribunal partly allowed the appeals filed by the assessee and rejected the appeals filed by the Revenue. The Official Receiver was not assessed as an Association of Persons (AOP), and the lease money was classified as income from other sources. The validity of proceedings under Section 147(b) for the assessment year 1967-68 was upheld, and the compensation payable to Shri Banarsi Dass was allowed as a deduction for the relevant assessment years. en-us Fri, 30 Apr 1976 00:00:00 +0530 Thu, 03 Feb 2011 18:18:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64105 The Tribunal partly allowed the appeals filed by the assessee and rejected the appeals filed by the Revenue. The Official Receiver was not assessed as an Association of Persons (AOP), and the lease money was classified as income from other sources. The validity of proceedings under Section 147(b) for the assessment year 1967-68 was upheld, and the compensation payable to Shri Banarsi Dass was allowed as a deduction for the relevant assessment years. Case-Laws Income Tax Fri, 30 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64105