https://www.taxtmi.com/caselaws?id=6616 The Tribunal's power in an assessee's appeal is confined to the subject-matter of the appeal, and section 33(4) does not permit an adverse enhancement of liability without a Revenue appeal; section 33(5) is only consequential and cannot independently bring to tax in the partner's hands an amount earlier assessable only for rate purposes. On the evidentiary issue, a finding that the assessee's sixty per cent share of Kano firm profits was income from business controlled in India was supported by circumstantial evidence, including the assessee's residence, purchases made through India, and his connection with the purchasing concern. The text states that the first point favoured the assessee, while the second did not. en-us Tue, 20 Oct 1964 00:00:00 +0530 Tue, 14 Apr 2009 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6616 The Tribunal's power in an assessee's appeal is confined to the subject-matter of the appeal, and section 33(4) does not permit an adverse enhancement of liability without a Revenue appeal; section 33(5) is only consequential and cannot independently bring to tax in the partner's hands an amount earlier assessable only for rate purposes. On the evidentiary issue, a finding that the assessee's sixty per cent share of Kano firm profits was income from business controlled in India was supported by circumstantial evidence, including the assessee's residence, purchases made through India, and his connection with the purchasing concern. The text states that the first point favoured the assessee, while the second did not. Case-Laws Income Tax Tue, 20 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6616