Bombay High Court Dismisses Revenue Appeal on Factual Grounds

The Bombay HC dismissed the Revenue's appeal as questions raised were factual, not legal. The Tribunal's decision was based on facts, no legal issue emerged. Appeal dismissed without costs.

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The Bombay High Court dismissed the appeal by the Revenue. Two questions of law were raised, regarding the admission of additional evidence and the justification of business expenditure. The Court held that these were questions of fact, not giving rise to any legal issue. The Tribunal's decision was based on factual findings, so no substantial question of law arose. The appeal was dismissed with no costs.

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