https://www.taxtmi.com/caselaws?id=60713 The Tribunal dismissed the revenue's appeals, ruling that the reassessments under Sections 147(a) and 147(b) of the Income Tax Act were invalid. Additionally, the income from the cinema property was deemed not taxable under Section 22 of the Act. en-us Tue, 01 Sep 1981 00:00:00 +0530 Fri, 07 Jan 2011 17:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60713 The Tribunal dismissed the revenue's appeals, ruling that the reassessments under Sections 147(a) and 147(b) of the Income Tax Act were invalid. Additionally, the income from the cinema property was deemed not taxable under Section 22 of the Act. Case-Laws Income Tax Tue, 01 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60713