https://www.taxtmi.com/caselaws?id=21223 The court ruled in favor of the assessee regarding the interpretation of the deed of assignment and the assessment of income from a superstructure, holding that the income should be assessed under the head 'Business'. However, on the issue of assessing income from electricity charges, the court remanded the matter to the Tribunal for a fresh decision, emphasizing the need for proper reasoning and consideration of relevant evidence in determining the appropriate assessment of income. en-us Fri, 09 Aug 1991 00:00:00 +0530 Fri, 20 Nov 2009 18:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21223 The court ruled in favor of the assessee regarding the interpretation of the deed of assignment and the assessment of income from a superstructure, holding that the income should be assessed under the head 'Business'. However, on the issue of assessing income from electricity charges, the court remanded the matter to the Tribunal for a fresh decision, emphasizing the need for proper reasoning and consideration of relevant evidence in determining the appropriate assessment of income. Case-Laws Income Tax Fri, 09 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21223