https://www.taxtmi.com/caselaws?id=251762 The High Court upheld the Tribunal's decision, ruling in favor of the assessee on both issues raised by the Revenue. The judgment emphasized the importance of considering the specific facts and circumstances of each case in determining tax liabilities and business activities under the Income Tax Act. en-us Thu, 28 Aug 2014 00:00:00 +0530 Sun, 28 Sep 2014 07:48:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251762 The High Court upheld the Tribunal's decision, ruling in favor of the assessee on both issues raised by the Revenue. The judgment emphasized the importance of considering the specific facts and circumstances of each case in determining tax liabilities and business activities under the Income Tax Act. Case-Laws Income Tax Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251762