https://www.taxtmi.com/caselaws?id=6225 A reference concerning whether a share-dealing business and a manufacturing business constituted the same business under the Income-tax Act, 1922 was found incomplete because it omitted the material facts needed to apply the statutory test. The existing statement of case did not adequately address inter-connection, inter-lacing, inter-dependence, common management, business organisation, administration, fund, or place of business. The question was therefore too restricted to permit a proper answer and had to be reframed on the correct statutory basis. A supplementary statement of case was required, and the Tribunal was directed to submit it on the existing record without fresh evidence. en-us Wed, 06 May 1970 00:00:00 +0530 Wed, 03 Dec 2008 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6225 A reference concerning whether a share-dealing business and a manufacturing business constituted the same business under the Income-tax Act, 1922 was found incomplete because it omitted the material facts needed to apply the statutory test. The existing statement of case did not adequately address inter-connection, inter-lacing, inter-dependence, common management, business organisation, administration, fund, or place of business. The question was therefore too restricted to permit a proper answer and had to be reframed on the correct statutory basis. A supplementary statement of case was required, and the Tribunal was directed to submit it on the existing record without fresh evidence. Case-Laws Income Tax Wed, 06 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6225