https://www.taxtmi.com/caselaws?id=35797 Lease rental from plant and machinery was treated as a factual issue because the Tribunal found the assets were leased for commercial exploitation in the course of business, not after abandonment of business. That finding was supported by the record and was essentially one of fact, so it did not generate a referable question of law on whether the rental was assessable as business income or income from other sources. On that basis, the reference was declined and the Tribunal's factual conclusion remained undisturbed. en-us Wed, 17 Sep 1980 00:00:00 +0530 Tue, 16 Mar 2010 16:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35797 Lease rental from plant and machinery was treated as a factual issue because the Tribunal found the assets were leased for commercial exploitation in the course of business, not after abandonment of business. That finding was supported by the record and was essentially one of fact, so it did not generate a referable question of law on whether the rental was assessable as business income or income from other sources. On that basis, the reference was declined and the Tribunal's factual conclusion remained undisturbed. Case-Laws Income Tax Wed, 17 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35797