https://www.taxtmi.com/caselaws?id=165501 In revision, the court declined to disturb the Tribunal's factual finding that the disputed transactions with Asian Films (P) Ltd. were not real sales but bogus loan-like arrangements supported by documentary material and surrounding circumstances, including CBI findings of forged documents and accommodation dealings; in the absence of contrary Revenue evidence, no interference was warranted. The court also upheld the Tribunal's limited remand for fresh verification of lease or hire-charge turnover, since the assessability of the remaining turnover had not been conclusively examined on the existing record. The revision therefore failed, and both the finding on non-sale transactions and the remand order stood. en-us Thu, 10 Mar 2011 00:00:00 +0530 Tue, 16 Sep 2014 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165501 In revision, the court declined to disturb the Tribunal's factual finding that the disputed transactions with Asian Films (P) Ltd. were not real sales but bogus loan-like arrangements supported by documentary material and surrounding circumstances, including CBI findings of forged documents and accommodation dealings; in the absence of contrary Revenue evidence, no interference was warranted. The court also upheld the Tribunal's limited remand for fresh verification of lease or hire-charge turnover, since the assessability of the remaining turnover had not been conclusively examined on the existing record. The revision therefore failed, and both the finding on non-sale transactions and the remand order stood. Case-Laws VAT and Sales Tax Thu, 10 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165501