Mahanadi Coalfield v. Dy.Comnr.of I.Tax
Case brief
What is this about?
This court allowed an application in Income Tax Appeal No.40 of 2006 to modify a previous judgment. The modification recharacterized a transit house as part of the Assessee's business objects rather than a guest house, answering the relevant issue in the Assessee's favour.
What did the court decide?
The application for clarification/modification was allowed; the last two paras of the common order were corrected; appeals allowed.