https://www.taxtmi.com/caselaws?id=263650 The High Court upheld the Tribunal's decision in favor of the respondent-assessee, emphasizing that the claim made regarding Section 94(7) was in good faith and did not amount to inaccurate particulars or income concealment. The Court found no reason to question the factual findings and dismissed the Revenue's appeal for the assessment year 2003-04, with no costs awarded. en-us Tue, 19 Mar 2013 00:00:00 +0530 Tue, 08 Sep 2015 10:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263650 The High Court upheld the Tribunal's decision in favor of the respondent-assessee, emphasizing that the claim made regarding Section 94(7) was in good faith and did not amount to inaccurate particulars or income concealment. The Court found no reason to question the factual findings and dismissed the Revenue's appeal for the assessment year 2003-04, with no costs awarded. Case-Laws Income Tax Tue, 19 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263650