https://www.taxtmi.com/caselaws?id=197026 The Income Tax Appellate Tribunal (ITAT) remanded all issues back to the Commissioner of Income Tax (Appeals) (CIT(A)) for further examination. The ITAT found insufficient evidence to classify the assessee's income as business income or income from other sources, leading to a lack of clarity. The CIT(A)'s decision to treat machinery lease income as incidental to business was set aside, and all disallowances related to environment expenses, dead rent expenses, and bonus expenses were referred back to the CIT(A) for fresh adjudication once the primary issue of income classification was resolved. en-us Wed, 19 Oct 2016 00:00:00 +0530 Fri, 22 Dec 2017 08:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197026 The Income Tax Appellate Tribunal (ITAT) remanded all issues back to the Commissioner of Income Tax (Appeals) (CIT(A)) for further examination. The ITAT found insufficient evidence to classify the assessee's income as business income or income from other sources, leading to a lack of clarity. The CIT(A)'s decision to treat machinery lease income as incidental to business was set aside, and all disallowances related to environment expenses, dead rent expenses, and bonus expenses were referred back to the CIT(A) for fresh adjudication once the primary issue of income classification was resolved. Case-Laws Income Tax Wed, 19 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197026