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    <title>2012 (11) TMI 1051 - MADRAS HIGH COURT</title>
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    <description>Concurrent factual findings showed that the disputed turnovers had already been disclosed before inspection and that the alleged slips were recorded in the books. The appellate authorities accepted the assessee&#039;s explanation and found no established suppression of purchases or sales. On those facts, the revisional court held that no legal infirmity arose for interference, because the matter turned on concurrent findings of fact rather than any question of law. The question of law was therefore answered against the Revenue, and the revision was held not maintainable.</description>
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    <pubDate>Tue, 27 Nov 2012 00:00:00 +0530</pubDate>
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      <title>2012 (11) TMI 1051 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=167785</link>
      <description>Concurrent factual findings showed that the disputed turnovers had already been disclosed before inspection and that the alleged slips were recorded in the books. The appellate authorities accepted the assessee&#039;s explanation and found no established suppression of purchases or sales. On those facts, the revisional court held that no legal infirmity arose for interference, because the matter turned on concurrent findings of fact rather than any question of law. The question of law was therefore answered against the Revenue, and the revision was held not maintainable.</description>
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      <pubDate>Tue, 27 Nov 2012 00:00:00 +0530</pubDate>
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