Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
That on the facts and circumstances of the case, Ld. CIT(A), Kolkata has erred in law in directing the A.O. to treat sundry receipts of Rs.56,l0,000/- as business income without appreciating the fact that the assessee at the same time claims 60:40 division u/. 8 on the same income which it already had shown under the head ‘miscellaneous income
Citation :
D.C.I.T., Circle-4, Kolkata APPELLANT Vs M/s.Assambrook Ltd., Kolkata (PAN: AACCA 4606 M) RESPONDENT
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