https://www.taxtmi.com/caselaws?id=237643 The High Court held that receipts from premium on import license, sale of scrap, miscellaneous garden income, and excise duty rebate should be considered part of the composite income before apportionment under Rule 8 of the Income Tax Rules, 1962. The Court found the previous decisions excluding these receipts as composite income to be illegal. The appeal was allowed, and the orders of the lower authorities were set aside, directing the respondents to include the mentioned receipts in the composite income before apportionment. en-us Tue, 18 Jun 2013 00:00:00 +0530 Fri, 04 Oct 2013 01:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237643 The High Court held that receipts from premium on import license, sale of scrap, miscellaneous garden income, and excise duty rebate should be considered part of the composite income before apportionment under Rule 8 of the Income Tax Rules, 1962. The Court found the previous decisions excluding these receipts as composite income to be illegal. The appeal was allowed, and the orders of the lower authorities were set aside, directing the respondents to include the mentioned receipts in the composite income before apportionment. Case-Laws Income Tax Tue, 18 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237643