https://www.taxtmi.com/caselaws?id=38316 The High Court held that income earned from shops constructed on school land constituted business income under section 28 of the Income-tax Act, not income from other sources under section 56. The rejection of partnership firm registration under section 185 was overturned as the activity was deemed a business, meeting the criteria for registration. en-us Fri, 09 Jul 1976 00:00:00 +0530 Mon, 05 Apr 2010 13:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38316 The High Court held that income earned from shops constructed on school land constituted business income under section 28 of the Income-tax Act, not income from other sources under section 56. The rejection of partnership firm registration under section 185 was overturned as the activity was deemed a business, meeting the criteria for registration. Case-Laws Income Tax Fri, 09 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38316