https://www.taxtmi.com/caselaws?id=256721 The High Court upheld the Tribunal's decision in a case concerning the assessment of gross profit rate for the appellant partnership firm. The Court emphasized the appellant's failure to provide sufficient evidence and the identified deficiencies in the stock register. Finding no legal error or perversity in the Tribunal's order, the Court dismissed the appeal, highlighting that factual findings based on evidence constitute findings of fact, not involving substantial questions of law. en-us Wed, 20 Aug 2014 00:00:00 +0530 Fri, 20 Feb 2015 09:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256721 The High Court upheld the Tribunal's decision in a case concerning the assessment of gross profit rate for the appellant partnership firm. The Court emphasized the appellant's failure to provide sufficient evidence and the identified deficiencies in the stock register. Finding no legal error or perversity in the Tribunal's order, the Court dismissed the appeal, highlighting that factual findings based on evidence constitute findings of fact, not involving substantial questions of law. Case-Laws Income Tax Wed, 20 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256721