https://www.taxtmi.com/caselaws?id=24666 The Tribunal held that receipts from occupants of sheds are taxable as business income, allowing related repair expenditures. Appeals against interest charged under section 139(8) are permissible if disputing liability. Expenditure on refreshments for customers is considered business expenditure, not entertainment. The High Court affirmed these decisions, ruling in favor of the assessee on all issues against the Revenue, with no costs awarded. en-us Thu, 05 Mar 1987 00:00:00 +0530 Thu, 21 Jan 2010 15:46:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24666 The Tribunal held that receipts from occupants of sheds are taxable as business income, allowing related repair expenditures. Appeals against interest charged under section 139(8) are permissible if disputing liability. Expenditure on refreshments for customers is considered business expenditure, not entertainment. The High Court affirmed these decisions, ruling in favor of the assessee on all issues against the Revenue, with no costs awarded. Case-Laws Income Tax Thu, 05 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24666