https://www.taxtmi.com/caselaws?id=56740 The Tribunal concluded that the entity was an AOP, not a firm, based on previous findings. The Tribunal allowed the entire claimed loss of Rs. 31,095 due to breakage, considering various factors. The disallowance of Dharmada charges was deleted as the expenses were not considered trading receipts. The disallowance of a donation debited to a branch was confirmed, and the addition of Rs. 150 was not pursued and therefore not sustained. The appeal was partly allowed with decisions on the discussed issues. en-us Sat, 03 Dec 1983 00:00:00 +0530 Mon, 06 Dec 2010 15:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56740 The Tribunal concluded that the entity was an AOP, not a firm, based on previous findings. The Tribunal allowed the entire claimed loss of Rs. 31,095 due to breakage, considering various factors. The disallowance of Dharmada charges was deleted as the expenses were not considered trading receipts. The disallowance of a donation debited to a branch was confirmed, and the addition of Rs. 150 was not pursued and therefore not sustained. The appeal was partly allowed with decisions on the discussed issues. Case-Laws Income Tax Sat, 03 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56740