https://www.taxtmi.com/caselaws?id=282062 The Tribunal remitted the issues back for fresh adjudication, emphasizing the application of the real income theory and the need for consistent treatment of similar cases. The appeals by both the assessee and the Revenue were allowed for statistical purposes, with directions for reconsideration in light of relevant Supreme Court judgments. en-us Mon, 29 Aug 2016 00:00:00 +0530 Sat, 20 Jul 2019 07:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282062 The Tribunal remitted the issues back for fresh adjudication, emphasizing the application of the real income theory and the need for consistent treatment of similar cases. The appeals by both the assessee and the Revenue were allowed for statistical purposes, with directions for reconsideration in light of relevant Supreme Court judgments. Case-Laws Income Tax Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282062