https://www.taxtmi.com/caselaws?id=235167 The High Court dismissed Income Tax Appeal No.113 of 2000 due to the amount involved falling below specified thresholds. The court found that the questions raised were factual, not substantial legal issues, as they mirrored previous cases without distinguishing factors. Despite the department's arguments, the court concluded that the findings did not warrant consideration as substantial questions of law. The appeal was ultimately dismissed based on these grounds, emphasizing the lack of legal complexity in the presented issues. en-us Wed, 10 Jul 2013 00:00:00 +0530 Sat, 13 Jul 2013 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235167 The High Court dismissed Income Tax Appeal No.113 of 2000 due to the amount involved falling below specified thresholds. The court found that the questions raised were factual, not substantial legal issues, as they mirrored previous cases without distinguishing factors. Despite the department's arguments, the court concluded that the findings did not warrant consideration as substantial questions of law. The appeal was ultimately dismissed based on these grounds, emphasizing the lack of legal complexity in the presented issues. Case-Laws Income Tax Wed, 10 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235167