2013 (10) TMI 836

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..... 37 - Held that:- Matter is remanded back to the concerned Commissioner of Income Tax (Appeals) in terms of the order of this Court in the case of Deputy Commissioner of Income Tax,. Nahsik vs. Shri Satpuda Tapi Parisar SSK Limited [2010 (1) TMI 117 - SUPREME COURT]. - Civil Appeal No. 9192 of 2013 (Arising out of SLP(C) No. 29793 of 2011) - - - Dated:- 18-10-2013 - H. L. Dattu And M. Y. Eqbal,J .....

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..... e or whether it is relatable to the division of profits amongst the members of the Society? One of the points which will also arise for determination by the assessing officer will be on the theory of overriding title in the matter of accrual or application of income. Therefore, in each of these cases, the assessing officer will decide the question as to whether the obligation is attached to income .....

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