Case Law Details
Case Name : Commissioner of Income Tax Vs Vaibhav J Shah (HUF) (Gujarat High Court at Ahmedabad)
Appeal Number : Tax Appeal No. 77 of 2010 WITH
Date of Judgement/Order : 27/06/2012
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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A Division Bench of this Court in Commissioner of Income-tax v. Rewashanker A. Kothari (2006) 283 ITR 338 (Guj.) has laid down the following test for determining the question as to whether an assessee can be said to be carrying on business. Such tests laid down by this Court are reproduced below:-
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