Income tax appeal on interference with Tribunal factual findings rejected, appellate court upholds factual conclusion and dismisses appeal

The dispute concerned whether an appellate forum should disturb factfinding by the tax adjudicatory tribunal; the Supreme Court found the tribunal's factual conclusion sustainable and agreed with the high court's adverse answer to the Revenue, resulting in dismissal of the Revenue's challenge. The court emphasised that no interference is warranted where the tribunal reaches a conclusion on facts supported by the record. Consequentially, the challenge failed and no costs were awarded.

---

---

The Supreme Court upheld the High Court's decision against the Revenue in a tax case. The Tribunal's conclusion on facts was not interfered with, and the appeal was dismissed with no costs.

---