https://www.taxtmi.com/caselaws?id=256210 The High Court upheld the Tribunal's decision in a tax matter, limiting the addition to the income disclosed during a survey to the shortfall amount admitted by the assessee. The Court emphasized the evidentiary value of the survey statement and the lack of substantial evidence supporting the full addition. As the appeal lacked significant legal issues and primarily involved factual findings, the Court dismissed the appeal, highlighting the limited scope of Second Appeal in tax matters primarily focused on questions of fact. en-us Mon, 19 Jan 2015 00:00:00 +0530 Fri, 06 Feb 2015 10:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256210 The High Court upheld the Tribunal's decision in a tax matter, limiting the addition to the income disclosed during a survey to the shortfall amount admitted by the assessee. The Court emphasized the evidentiary value of the survey statement and the lack of substantial evidence supporting the full addition. As the appeal lacked significant legal issues and primarily involved factual findings, the Court dismissed the appeal, highlighting the limited scope of Second Appeal in tax matters primarily focused on questions of fact. Case-Laws Income Tax Mon, 19 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256210