https://www.taxtmi.com/caselaws?id=193592 The appeal under Section 260A of the Income Tax Act, 1961 questioned the Tribunal's justification in disregarding a prior apex Court decision on income classification. The Tribunal's decision to treat income from property letting as business income was upheld due to consistency in previous orders, leading to the dismissal of the appeal without any substantial question of law arising. The judgment emphasizes the importance of consistency in assessments and the influence of past rulings on current interpretations of tax laws. en-us Tue, 28 Feb 2012 00:00:00 +0530 Tue, 12 Jun 2018 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193592 The appeal under Section 260A of the Income Tax Act, 1961 questioned the Tribunal's justification in disregarding a prior apex Court decision on income classification. The Tribunal's decision to treat income from property letting as business income was upheld due to consistency in previous orders, leading to the dismissal of the appeal without any substantial question of law arising. The judgment emphasizes the importance of consistency in assessments and the influence of past rulings on current interpretations of tax laws. Case-Laws Income Tax Tue, 28 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193592