JEYAR CONSULTANT & INVESTMENT PVT. LTD. vs. COMMISSIONER OF INCOME TAX,MADRAS

2 (2007) 9 SCR 831 Civil Appeal No. 8912 of 2003 Page 7 of 24 Page 8 JUDGMENT business, but there was profit from the business done within the country and on adjustment of loss from the export business against the profits from the business in India, in the balance sheet, it was still profit resulting into positive income