Supreme Court of India
Sanand Properties P.ltd. v. Jt.commr.of I.t. Range 6 and Ors.
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What the Court ordered
We hold that the 35% share received by the SPPL from the AOP for Assessment Y ears 2008-09 and 2009-10 is taxable in the hands of the assessee as a business receipt.
Judgment, page 69
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