https://www.taxtmi.com/caselaws?id=240537 The High Court dismissed the Department's appeal under Section 260A of the Income-Tax Act, 1961 against the ITAT judgment for AY 2007-08. The case involved rejection of books of account, estimation of profit, and addition of surrendered amount during survey. The CIT(A) directed production of stock details and deleted the addition, upheld by the Tribunal. The High Court held that as the Tribunal is the final fact-finding authority, no substantial question of law arose, sustaining the Tribunal's decision and emphasizing non-interference with concurrent findings of fact. en-us Mon, 02 Dec 2013 00:00:00 +0530 Thu, 05 Dec 2013 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240537 The High Court dismissed the Department's appeal under Section 260A of the Income-Tax Act, 1961 against the ITAT judgment for AY 2007-08. The case involved rejection of books of account, estimation of profit, and addition of surrendered amount during survey. The CIT(A) directed production of stock details and deleted the addition, upheld by the Tribunal. The High Court held that as the Tribunal is the final fact-finding authority, no substantial question of law arose, sustaining the Tribunal's decision and emphasizing non-interference with concurrent findings of fact. Case-Laws Income Tax Mon, 02 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240537