https://www.taxtmi.com/caselaws?id=291392 Schedule 5(4) relief against double taxation was confined to the same business, or a business that had grown out of the one previously taxed under the 1918 Act. The court applied the commercial inseparability test and held that whether two concerns formed one business depended on facts showing they were interlocked or dovetailed. On the facts, the grain business earlier taxed was separate from the later salt-manufacturing and cardboard undertakings, which were independent and not shown to have existed in 1918 or to have arisen from the earlier business. Relief was therefore unavailable for the later businesses and the assessee's claim failed. en-us Mon, 13 Mar 1950 00:00:00 +0530 Mon, 09 Nov 2020 12:05:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291392 Schedule 5(4) relief against double taxation was confined to the same business, or a business that had grown out of the one previously taxed under the 1918 Act. The court applied the commercial inseparability test and held that whether two concerns formed one business depended on facts showing they were interlocked or dovetailed. On the facts, the grain business earlier taxed was separate from the later salt-manufacturing and cardboard undertakings, which were independent and not shown to have existed in 1918 or to have arisen from the earlier business. Relief was therefore unavailable for the later businesses and the assessee's claim failed. Case-Laws Income Tax Mon, 13 Mar 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291392