https://www.taxtmi.com/caselaws?id=13162 The Tribunal upheld the Revenue's challenge in the case, emphasizing that the German restaurant was not directly controlled or operated by the assessee. The disallowance of the business loss claim for expenditure incurred in West Germany, business expenditure claim, and revenue loss claim for Maharaja Restaurant were all rejected due to the lack of direct involvement or control by the assessee in running the restaurant. The Tribunal concluded that the claims could not be upheld as the restaurant was operated by a separate limited company, and the assessee's connection was through some partners being shareholders. en-us Wed, 01 Aug 2001 00:00:00 +0530 Tue, 26 May 2009 17:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13162 The Tribunal upheld the Revenue's challenge in the case, emphasizing that the German restaurant was not directly controlled or operated by the assessee. The disallowance of the business loss claim for expenditure incurred in West Germany, business expenditure claim, and revenue loss claim for Maharaja Restaurant were all rejected due to the lack of direct involvement or control by the assessee in running the restaurant. The Tribunal concluded that the claims could not be upheld as the restaurant was operated by a separate limited company, and the assessee's connection was through some partners being shareholders. Case-Laws Income Tax Wed, 01 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13162