INDRAJIT SINGH versus COMMISSIONER OF INCOME-TAX
In the nature of business adventure trade, Assisi, which receives grains on a partial distribution of HUF, is a partner in doing business in cereals, which is another part of the cereals received in cereals which are kept on distribution. Is a business that has to wait for a very long time in connection with the business. The sale of cereals received on distribution for the purpose of earning illegal commodity profits was an adventure in the nature of trade profits that could be taxed by taxing the Indian Income Tax Act, Section 10.
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