https://www.taxtmi.com/caselaws?id=18791 Income from the hotel, bar and restaurant business for the relevant period was not includible in the assessee's income because the business was found not to have been carried on by the assessee after the death of the person managing it. Once the licence stood cancelled and the premises were taken over by others who operated the business on their own behalf, no income was derived by the assessee for that period. The resulting assessment question was answered in favour of the assessee. en-us Thu, 17 Aug 1995 00:00:00 +0530 Mon, 02 Nov 2009 10:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18791 Income from the hotel, bar and restaurant business for the relevant period was not includible in the assessee's income because the business was found not to have been carried on by the assessee after the death of the person managing it. Once the licence stood cancelled and the premises were taken over by others who operated the business on their own behalf, no income was derived by the assessee for that period. The resulting assessment question was answered in favour of the assessee. Case-Laws Income Tax Thu, 17 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18791