https://www.taxtmi.com/caselaws?id=220830 The High Court upheld the decision of the Revenue authorities and the Tribunal, dismissing the Tax Appeal as no legal question arose. The judgment emphasized the voluntary nature of the initial statement, lack of credible explanation for the retraction, and absence of grounds to interfere with the findings of the Revenue authorities and Tribunal. en-us Tue, 08 Jan 2013 00:00:00 +0530 Fri, 08 Feb 2013 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220830 The High Court upheld the decision of the Revenue authorities and the Tribunal, dismissing the Tax Appeal as no legal question arose. The judgment emphasized the voluntary nature of the initial statement, lack of credible explanation for the retraction, and absence of grounds to interfere with the findings of the Revenue authorities and Tribunal. Case-Laws Income Tax Tue, 08 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220830