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
4. if only a few of the business assets are let out
temporarily while the assessee is carrying out his other
business activities then it is a case of exploiting the business
assets otherwise than employing them for his own use for
making profit for that business; but if the business never
started or has started but ceased with