1979 (4) TMI 50

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....under the head business. 2. For that the Ld. AAC had erred in directing the ITO to allow repairing expenses of Rs. 43,960 relating to the Mazdoor Line from business income". 3. At the time of hearing, leave was sought for by the Revenue to raise the following additional ground: "Without prejudice to the main grounds, he learned AAC of income-tax went wrong in directing that the entire amount of Rs. 43,960 is to be allowed as repairing expenses of Mazdoor Lines without examining whether the amount is wholly or partly comprised of expenses of a capital nature." 4. We are of the opinion that this additional ground is in furtherance of clarification and is supplementary and complementary to ground No. 2 originally taken by the Revenue a....

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.... assessee on both counts and allowed relief to the assessee and directed the ITO to reduce the rental receipt under house property income by Rs. 12,435 and to treat the same as income from business and for recomputing the income under the two heads separately. The AAC further held that the ITO was not correct in disallowing the sum of Rs. 43,960 in consequence of his treating income from Mazdoor Lines as income from business and deleted this allowance in the sum of Rs. 43,960 as being related to business. 7. This time, the Revenue felt aggrieved. Hence, we are seized of the matter. The Revenue has contended before us that, out of the total rental income of Rs. 4,27,685 income from Mazdoor Lines was Rs. 12,435 only, the bulk of the chunk, ....