https://www.taxtmi.com/caselaws?id=220773 Appreciation of audited accounts and related material can sustain deletion of a foreign exchange loss disallowance where the conclusion is purely factual, leaving no question of law. Prior and subsequent payment patterns may also be considered to quantify legal and professional charges when vouchers are unavailable, without invoking res judicata, because such use is only a factual circumstance. On that basis, the article states that no substantial question of law arose from the Revenue's challenge and the Tribunal's findings remained undisturbed. en-us Fri, 14 Sep 2012 00:00:00 +0530 Fri, 08 Feb 2013 07:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220773 Appreciation of audited accounts and related material can sustain deletion of a foreign exchange loss disallowance where the conclusion is purely factual, leaving no question of law. Prior and subsequent payment patterns may also be considered to quantify legal and professional charges when vouchers are unavailable, without invoking res judicata, because such use is only a factual circumstance. On that basis, the article states that no substantial question of law arose from the Revenue's challenge and the Tribunal's findings remained undisturbed. Case-Laws Income Tax Fri, 14 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220773