https://www.taxtmi.com/caselaws?id=199691 On remand, the Income-tax Officer had to decide first whether the assessee's flight kitchen activity qualified it as an industrial or manufacturing company, and only thereafter examine the income-computation issue. The Tribunal's remand could not be read as permitting computation of the percentage of income from that activity before determining the foundational status question. The later Kerala High Court ruling in Anjali Hotels (P.) Ltd. was treated as prima facie relevant, and the assessing authority was directed to consider that decision together with relevant Tribunal and higher court authorities while determining the nature of the activity. The requested clarification was declined and the application rejected. en-us Mon, 12 Sep 1988 00:00:00 +0530 Fri, 09 Mar 2018 14:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199691 On remand, the Income-tax Officer had to decide first whether the assessee's flight kitchen activity qualified it as an industrial or manufacturing company, and only thereafter examine the income-computation issue. The Tribunal's remand could not be read as permitting computation of the percentage of income from that activity before determining the foundational status question. The later Kerala High Court ruling in Anjali Hotels (P.) Ltd. was treated as prima facie relevant, and the assessing authority was directed to consider that decision together with relevant Tribunal and higher court authorities while determining the nature of the activity. The requested clarification was declined and the application rejected. Case-Laws Income Tax Mon, 12 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199691