https://www.taxtmi.com/caselaws?id=26723 The Rajmahal mining business was treated as the assessee's proprietary concern, not as part of the firm's income, because the earlier judicial finding had already held that Standard Mercantile Co., Rajmahal, belonged to the assessee individually. On that basis, the income from the business was assessable in the assessee's individual hands, and the assessments made on that footing were upheld as justified. en-us Wed, 26 Feb 1986 00:00:00 +0530 Mon, 08 Feb 2010 10:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26723 The Rajmahal mining business was treated as the assessee's proprietary concern, not as part of the firm's income, because the earlier judicial finding had already held that Standard Mercantile Co., Rajmahal, belonged to the assessee individually. On that basis, the income from the business was assessable in the assessee's individual hands, and the assessments made on that footing were upheld as justified. Case-Laws Income Tax Wed, 26 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26723