https://www.taxtmi.com/caselaws?id=3757 The High Court upheld the Tribunal's decision that Section 44AE of the Income Tax Act applied to the assessee as the total number of trucks owned did not exceed ten during the relevant period. The Court dismissed the Revenue's appeal, finding no substantial questions of law and affirming the factual findings supporting the applicability of Section 44AE to the assessee's business of trucks. en-us Fri, 04 Apr 2008 00:00:00 +0530 Mon, 08 Jul 2013 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3757 The High Court upheld the Tribunal's decision that Section 44AE of the Income Tax Act applied to the assessee as the total number of trucks owned did not exceed ten during the relevant period. The Court dismissed the Revenue's appeal, finding no substantial questions of law and affirming the factual findings supporting the applicability of Section 44AE to the assessee's business of trucks. Case-Laws Income Tax Fri, 04 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3757