https://www.taxtmi.com/caselaws?id=18352 Income from leasing out a cold storage and ice plant was held to be assessable as profits and gains of business, not under the head of other sources. The Court followed its earlier decision between the same parties on identical questions and found no basis to depart from that view merely because the income had previously been assessed under another head up to assessment year 1959-60. The reference was answered in favour of the assessee and against the Revenue. en-us Mon, 28 Aug 1995 00:00:00 +0530 Wed, 30 Sep 2009 13:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18352 Income from leasing out a cold storage and ice plant was held to be assessable as profits and gains of business, not under the head of other sources. The Court followed its earlier decision between the same parties on identical questions and found no basis to depart from that view merely because the income had previously been assessed under another head up to assessment year 1959-60. The reference was answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Mon, 28 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18352