https://www.taxtmi.com/caselaws?id=176317 The High Court upheld the decision to dismiss the appeal by the Revenue challenging the deletion of Rs. 2 crores addition to the respondent's income under section 69C of the Income-tax Act for the assessment year 1994-95. The court found that there was no evidence to support the addition, with concurrent findings that no payment was made to the Minister. The High Court emphasized that no substantial question of law arose, supporting the dismissal of the appeal based on valid factual findings and lack of legal basis for invoking section 69C. en-us Tue, 13 Jan 2015 00:00:00 +0530 Sat, 19 Dec 2015 09:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176317 The High Court upheld the decision to dismiss the appeal by the Revenue challenging the deletion of Rs. 2 crores addition to the respondent's income under section 69C of the Income-tax Act for the assessment year 1994-95. The court found that there was no evidence to support the addition, with concurrent findings that no payment was made to the Minister. The High Court emphasized that no substantial question of law arose, supporting the dismissal of the appeal based on valid factual findings and lack of legal basis for invoking section 69C. Case-Laws Income Tax Tue, 13 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176317