https://www.taxtmi.com/caselaws?id=185355 The High Court affirmed the Tribunal's decision, classifying the assessee as an AOP due to the lack of substantial business activities beyond rent collection. The judgment ruled in favor of the revenue, emphasizing the absence of significant business expansion or development, leading to the classification as an AOP. The court concluded that there would be no order as to costs, with the second judge concurring with the decision. en-us Tue, 25 Jul 1989 00:00:00 +0530 Wed, 10 Aug 2016 12:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185355 The High Court affirmed the Tribunal's decision, classifying the assessee as an AOP due to the lack of substantial business activities beyond rent collection. The judgment ruled in favor of the revenue, emphasizing the absence of significant business expansion or development, leading to the classification as an AOP. The court concluded that there would be no order as to costs, with the second judge concurring with the decision. Case-Laws Income Tax Tue, 25 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185355