https://www.taxtmi.com/caselaws?id=23928 The court affirmed that for the purpose of section 22 of the Income-tax Act, the business conducted by the firm should be considered as the business conducted by the partner. Therefore, no income from the property should be calculated for the portion occupied by the firm. The court ruled in favor of the assessee, with costs awarded against the Revenue. en-us Thu, 09 Feb 1989 00:00:00 +0530 Fri, 15 Jan 2010 12:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23928 The court affirmed that for the purpose of section 22 of the Income-tax Act, the business conducted by the firm should be considered as the business conducted by the partner. Therefore, no income from the property should be calculated for the portion occupied by the firm. The court ruled in favor of the assessee, with costs awarded against the Revenue. Case-Laws Income Tax Thu, 09 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23928