https://www.taxtmi.com/caselaws?id=217143 The High Court held that the question referred was not a question of law as the findings of fact were adequately decided by the lower authorities. The court found that the findings were not flawed and dismissed the tax appeal, emphasizing the significance of factual determinations and the requirement for cogent reasons and evidence in tax matters. en-us Wed, 19 Sep 2012 00:00:00 +0530 Wed, 03 Oct 2012 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217143 The High Court held that the question referred was not a question of law as the findings of fact were adequately decided by the lower authorities. The court found that the findings were not flawed and dismissed the tax appeal, emphasizing the significance of factual determinations and the requirement for cogent reasons and evidence in tax matters. Case-Laws Income Tax Wed, 19 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217143