https://www.taxtmi.com/caselaws?id=221998 The High Court dismissed the appeal as no legal question requiring consideration arose from the Tribunal's findings and the factual acceptance of the assets and liabilities by the authorities. The Tribunal's detailed examination of the assets acquired, liabilities taken over, and corresponding entries in the books of accounts supported the conclusion that the entire amount, including liabilities, was accepted as per the agreement. The Tribunal's findings, backed by the Commissioner of Income Tax (Appeals), were deemed factual and conclusive, leading to the dismissal of the appeal by the High Court. en-us Mon, 01 Apr 2013 00:00:00 +0530 Mon, 01 Jul 2013 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221998 The High Court dismissed the appeal as no legal question requiring consideration arose from the Tribunal's findings and the factual acceptance of the assets and liabilities by the authorities. The Tribunal's detailed examination of the assets acquired, liabilities taken over, and corresponding entries in the books of accounts supported the conclusion that the entire amount, including liabilities, was accepted as per the agreement. The Tribunal's findings, backed by the Commissioner of Income Tax (Appeals), were deemed factual and conclusive, leading to the dismissal of the appeal by the High Court. Case-Laws Income Tax Mon, 01 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221998