https://www.taxtmi.com/caselaws?id=9829 The court held that income from sources such as rent, interest, and sundry receipts cannot be included as profits of eligible business for computing deductions under Section 32AB of the Income-tax Act, 1961. The decision favored the Revenue, ruling against the assessee's claim to include such income sources, thereby disposing of the reference in favor of the Revenue. en-us Fri, 21 Jul 2006 00:00:00 +0530 Wed, 01 Jul 2009 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9829 The court held that income from sources such as rent, interest, and sundry receipts cannot be included as profits of eligible business for computing deductions under Section 32AB of the Income-tax Act, 1961. The decision favored the Revenue, ruling against the assessee's claim to include such income sources, thereby disposing of the reference in favor of the Revenue. Case-Laws Income Tax Fri, 21 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9829