LAWS(MAD)-1998-7-96

COMMISSIONER OF INCOME TAX Vs. P RAVINDRAN

Decided On July 15, 1998
COMMISSIONER OF INCOME TAX Appellant
V/S
P. RAVINDRAN Respondents

JUDGEMENT

(1.) THE Tribunal has in an elaborate order, considered all aspects of the matter including the consistent conduct of the assessee, and held that there was no partnership. THE Tribunal has, in support of it's order, placed reliance on the following factors;