1988 (3) TMI 20

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n the circumstances of the case, the Tribunal was justified in holding that income earned in the previous year relevant to the assessment year 1969-70 by Temani Trading Company was includible in the hands of the assessee, namely, Prahlad Maliram ?" The relevant assessment year is 1969-70. The assessee, Prahlad Maliram, Jaipur, is a Hindu undivided family. The only question relevant in this refer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ind that one of the questions decided by that order is substantially the same as the one to be decided in this reference, namely, the justification for clubbing the income earned by Temani Trading Company in the hands of the assessee, Prahlad Maliram, treating them as one entity. This question was decided by the Division Bench in the aforesaid order by holding that there was no justification for t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X