https://www.taxtmi.com/caselaws?id=5509 SC upheld the HC and Tribunal's finding that the assessee's various activities relating to tea and coffee estates and coffee curing constituted separate and distinct businesses, not a single integrated activity. SC held that no single universal test governs such determination; instead, all relevant facts and circumstances must be evaluated cumulatively. Even assuming some factors relied upon by the Tribunal were irrelevant, the presence of several other relevant circumstances sustained its factual conclusion. Finding no perversity or legal error, SC dismissed the assessee's appeals, affirming the Revenue-favourable view. en-us Wed, 10 Apr 1996 00:00:00 +0530 Mon, 15 Dec 2025 20:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5509 SC upheld the HC and Tribunal's finding that the assessee's various activities relating to tea and coffee estates and coffee curing constituted separate and distinct businesses, not a single integrated activity. SC held that no single universal test governs such determination; instead, all relevant facts and circumstances must be evaluated cumulatively. Even assuming some factors relied upon by the Tribunal were irrelevant, the presence of several other relevant circumstances sustained its factual conclusion. Finding no perversity or legal error, SC dismissed the assessee's appeals, affirming the Revenue-favourable view. Case-Laws Income Tax Wed, 10 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5509