C.I.T. II JODHPUR vs. M/S JEEWAN RAM CHOUDHARY
ITA/185/2013HC Rajasthan17 Sept 2019
Bench: SANGEET LODHA,VINIT KUMAR MATHUR
For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD
3. where all the assets of the business are let out, the
period for which the assets are let out is a relevant factor to
find out whether the intention of the assessee is to go out of
business altogether or to come back and restart the same.
4. if only a few of the business assets
