https://www.taxtmi.com/caselaws?id=173022 The Supreme Court declined to interfere with the finding of no substantial expansion because the lower authorities had relied primarily on a letter dated 9 April 1981 that was not produced before it. In the absence of the foundational documentary material on which the concurrent findings substantially rested, the Court would not disturb those conclusions. The civil appeal was dismissed, with no order as to costs. en-us Tue, 10 Aug 1999 00:00:00 +0530 Mon, 07 Sep 2015 14:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173022 The Supreme Court declined to interfere with the finding of no substantial expansion because the lower authorities had relied primarily on a letter dated 9 April 1981 that was not produced before it. In the absence of the foundational documentary material on which the concurrent findings substantially rested, the Court would not disturb those conclusions. The civil appeal was dismissed, with no order as to costs. Case-Laws Customs Tue, 10 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173022