22 November 2011
For Example: Assessee is in the business of providing skilled manpower on contractual basis to the concerns who require their skills. the Assessee takes a stand that his is a Consultancy business, and not a contractual business. whether it is a question of fact or law? and how?
23 November 2011
Both the examples are questions of fact as they involve verification exercise.
Example 1 - Whether the assessee is carrying on consultancy or contractual business can be found out by enquiring into the nature of the transactions. It does not involve interpretation of law.
Example 2 - Whether an entity is a partnership firm or not can be established from the documents of creation, trust deed, etc. It does not involve interpretation of law.
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