https://www.taxtmi.com/caselaws?id=251862 The High Court upheld the decisions of the Commissioner of Income Tax (Appeals) and the Tribunal, dismissing the appeals brought by the Revenue. The Court found no substantial question of law and emphasized that factual findings can only be challenged if they are perverse or based on irrelevant material, which was not the case here. The Revenue was given the option to file an application under Section 254(2) before the Tribunal if they disagreed with any issue not adjudicated. en-us Fri, 26 Sep 2014 00:00:00 +0530 Thu, 19 Feb 2015 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251862 The High Court upheld the decisions of the Commissioner of Income Tax (Appeals) and the Tribunal, dismissing the appeals brought by the Revenue. The Court found no substantial question of law and emphasized that factual findings can only be challenged if they are perverse or based on irrelevant material, which was not the case here. The Revenue was given the option to file an application under Section 254(2) before the Tribunal if they disagreed with any issue not adjudicated. Case-Laws Income Tax Fri, 26 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251862