https://www.taxtmi.com/caselaws?id=441104 The Tribunal allowed the appeal, directing the Assessing Officer to treat the income as per section 44AE, rectifying the erroneous treatment of income and emphasizing the correct classification of income under the transport business. This decision favored the assessee, highlighting the significance of adhering to statutory provisions in income classification. en-us Mon, 31 Jul 2023 00:00:00 +0530 Wed, 02 Aug 2023 10:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441104 The Tribunal allowed the appeal, directing the Assessing Officer to treat the income as per section 44AE, rectifying the erroneous treatment of income and emphasizing the correct classification of income under the transport business. This decision favored the assessee, highlighting the significance of adhering to statutory provisions in income classification. Case-Laws Income Tax Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441104