https://www.taxtmi.com/caselaws?id=56610 The Tribunal partly allowed the appeals, upholding the assessment of income from Lok Bharti in the appellant's hands under section 61 of the Income-tax Act, 1961, contrary to the Appellate Assistant Commissioner's decision. The transfer of copyright income to daughters-in-law and married daughters was deemed revocable, making the income assessable to the appellant. The appellant's claim of following the cash system of accounting was accepted for income from Student Friends, resulting in its exclusion. en-us Tue, 30 Apr 1985 00:00:00 +0530 Sat, 04 Dec 2010 18:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56610 The Tribunal partly allowed the appeals, upholding the assessment of income from Lok Bharti in the appellant's hands under section 61 of the Income-tax Act, 1961, contrary to the Appellate Assistant Commissioner's decision. The transfer of copyright income to daughters-in-law and married daughters was deemed revocable, making the income assessable to the appellant. The appellant's claim of following the cash system of accounting was accepted for income from Student Friends, resulting in its exclusion. Case-Laws Income Tax Tue, 30 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56610