https://www.taxtmi.com/caselaws?id=49520 The Supreme Court allowed one appeal and directed the High Court to consider whether the different business activities of the company should be treated as the same business for income tax assessment purposes. The other appeal challenging the Tribunal's order was dismissed, with the Court refraining from expressing an opinion on the correctness of the Tribunal's decision. The judgment emphasizes the significance of analyzing the factual interrelation and unity of various business activities to determine if they constitute the same business under the law. en-us Thu, 17 Nov 1960 00:00:00 +0530 Sat, 25 Apr 2015 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49520 The Supreme Court allowed one appeal and directed the High Court to consider whether the different business activities of the company should be treated as the same business for income tax assessment purposes. The other appeal challenging the Tribunal's order was dismissed, with the Court refraining from expressing an opinion on the correctness of the Tribunal's decision. The judgment emphasizes the significance of analyzing the factual interrelation and unity of various business activities to determine if they constitute the same business under the law. Case-Laws Income Tax Thu, 17 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49520