https://www.taxtmi.com/caselaws?id=35210 The High Court ruled in favor of the Revenue, upholding the Tribunal's decision that the agricultural income belonged to the assessee firm. The Court found that the income was historically treated as firm income and that there were no errors in the Tribunal's assessment of the evidence. The ownership of the agricultural income was determined to be with the partnership firm, not the individual partners, based on the factual findings presented. en-us Wed, 16 Dec 2009 00:00:00 +0530 Wed, 07 Sep 2011 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35210 The High Court ruled in favor of the Revenue, upholding the Tribunal's decision that the agricultural income belonged to the assessee firm. The Court found that the income was historically treated as firm income and that there were no errors in the Tribunal's assessment of the evidence. The ownership of the agricultural income was determined to be with the partnership firm, not the individual partners, based on the factual findings presented. Case-Laws Income Tax Wed, 16 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35210