https://www.taxtmi.com/caselaws?id=19528 The High Court overturned the Tribunal's decision for the assessment year 1967-68, ruling that the comparison for exemption under Notification No. 2007 should be with total gross receipts, not specific heads. For the assessment year 1968-69, the Tribunal's decision was set aside due to insufficient figures for receipts from constructional activities in Ceylon. The High Court directed a fresh assessment, allowing the assessee to raise additional grounds under section 109(i)(e) of the Act. en-us Wed, 30 Mar 1994 00:00:00 +0530 Fri, 06 Nov 2009 17:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19528 The High Court overturned the Tribunal's decision for the assessment year 1967-68, ruling that the comparison for exemption under Notification No. 2007 should be with total gross receipts, not specific heads. For the assessment year 1968-69, the Tribunal's decision was set aside due to insufficient figures for receipts from constructional activities in Ceylon. The High Court directed a fresh assessment, allowing the assessee to raise additional grounds under section 109(i)(e) of the Act. Case-Laws Income Tax Wed, 30 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19528