https://www.taxtmi.com/caselaws?id=174024 The appeals were allowed, and the matter was remitted back to the Commissioner of Income-tax (Appeals) to follow the directions given by the Supreme Court. The High Court was directed to consider the tests laid down in other cases while disposing of the matter on merits. The appeals were disposed of with no order as to costs, and the connected miscellaneous petitions were closed. en-us Mon, 14 Dec 2009 00:00:00 +0530 Mon, 28 Sep 2015 12:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174024 The appeals were allowed, and the matter was remitted back to the Commissioner of Income-tax (Appeals) to follow the directions given by the Supreme Court. The High Court was directed to consider the tests laid down in other cases while disposing of the matter on merits. The appeals were disposed of with no order as to costs, and the connected miscellaneous petitions were closed. Case-Laws Income Tax Mon, 14 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174024