https://www.taxtmi.com/caselaws?id=197786 Development activities carried out by a State undertaking under statutory and governmental control were treated as functions performed on behalf of the State, not as an independent trade or business. Applying Article 289 of the Constitution and the relevant provisions of the Maharashtra Regional and Town Planning Act, the Tribunal deleted the additions made as business income, relying also on consistency with the assessee's earlier case. A separate remuneration receipt from the State Government was considered distinct and was sent back for fresh examination on its own merits, with deduction of expenses incurred wholly and exclusively for earning it. en-us Thu, 18 Dec 2014 00:00:00 +0530 Tue, 16 Jan 2018 09:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197786 Development activities carried out by a State undertaking under statutory and governmental control were treated as functions performed on behalf of the State, not as an independent trade or business. Applying Article 289 of the Constitution and the relevant provisions of the Maharashtra Regional and Town Planning Act, the Tribunal deleted the additions made as business income, relying also on consistency with the assessee's earlier case. A separate remuneration receipt from the State Government was considered distinct and was sent back for fresh examination on its own merits, with deduction of expenses incurred wholly and exclusively for earning it. Case-Laws Income Tax Thu, 18 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197786