https://www.taxtmi.com/caselaws?id=39118 The HC declined to answer the referred questions, citing the Tribunal's inadequate assessment of whether the brothers formed a "body of individuals" and the nature of the land as agricultural. The HC directed the Tribunal to reassess these issues, permitting additional evidence if necessary, to ensure a fair resolution. No costs were ordered. en-us Tue, 04 Sep 1973 00:00:00 +0530 Tue, 29 Oct 2024 16:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39118 The HC declined to answer the referred questions, citing the Tribunal's inadequate assessment of whether the brothers formed a "body of individuals" and the nature of the land as agricultural. The HC directed the Tribunal to reassess these issues, permitting additional evidence if necessary, to ensure a fair resolution. No costs were ordered. Case-Laws Income Tax Tue, 04 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39118