https://www.taxtmi.com/caselaws?id=9009 The Tribunal's appellate power was confined to the subject-matter of the assessee's appeal and could not, without any departmental cross-appeal or cross-objection, place the assessee in a worse position by directing a higher disallowance. The assessee was also entitled to adopt different accounting methods for different sources of income, so rent from let-out factory premises could not be forced onto the mercantile basis merely because business income was so assessed. However, the finding that two partners were benamidars of the assessee was a factual inference supported by material and was not open to interference in reference. The questions were therefore answered partly for and partly against the assessee. en-us Mon, 24 Apr 1972 00:00:00 +0530 Thu, 18 Jun 2009 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9009 The Tribunal's appellate power was confined to the subject-matter of the assessee's appeal and could not, without any departmental cross-appeal or cross-objection, place the assessee in a worse position by directing a higher disallowance. The assessee was also entitled to adopt different accounting methods for different sources of income, so rent from let-out factory premises could not be forced onto the mercantile basis merely because business income was so assessed. However, the finding that two partners were benamidars of the assessee was a factual inference supported by material and was not open to interference in reference. The questions were therefore answered partly for and partly against the assessee. Case-Laws Income Tax Mon, 24 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9009