https://www.taxtmi.com/caselaws?id=248708 The High Court upheld the Tribunal's decision, treating income from the house property as property income and charges for office equipments as business income based on consistency with previous assessment outcomes. The Court emphasized that the rule of consistency should apply to identical facts and previous assessments, dismissing the appeal for not raising substantial legal questions. The judgment supported the Tribunal's decision, highlighting the importance of consistent treatment in such matters. en-us Tue, 10 Jun 2014 00:00:00 +0530 Sat, 21 Jun 2014 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248708 The High Court upheld the Tribunal's decision, treating income from the house property as property income and charges for office equipments as business income based on consistency with previous assessment outcomes. The Court emphasized that the rule of consistency should apply to identical facts and previous assessments, dismissing the appeal for not raising substantial legal questions. The judgment supported the Tribunal's decision, highlighting the importance of consistent treatment in such matters. Case-Laws Income Tax Tue, 10 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248708