https://www.taxtmi.com/caselaws?id=175710 The High Court upheld the Tribunal's decision, emphasizing the interconnected nature of business activities and income sources. The judgment highlighted the importance of considering the business as a whole, including all related income and expenditures, and treating dividend income as part of the business income when shares are held as trading assets. en-us Tue, 23 Aug 2011 00:00:00 +0530 Fri, 09 Sep 2022 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175710 The High Court upheld the Tribunal's decision, emphasizing the interconnected nature of business activities and income sources. The judgment highlighted the importance of considering the business as a whole, including all related income and expenditures, and treating dividend income as part of the business income when shares are held as trading assets. Case-Laws Income Tax Tue, 23 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175710