https://www.taxtmi.com/caselaws?id=191843 An appeal under Section 260A of the Income-tax Act was found not entertainable because the dispute concerned only the valuation of zip fasteners, which turned on facts, material and evidence. The Commissioner (Appeals) and the Tribunal had reached concurrent findings that were reasonable and not perverse. As the challenge attacked only factual appreciation and did not raise any substantial question of law, interference in second appeal was unwarranted. en-us Fri, 04 Nov 2011 00:00:00 +0530 Wed, 26 Apr 2017 18:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191843 An appeal under Section 260A of the Income-tax Act was found not entertainable because the dispute concerned only the valuation of zip fasteners, which turned on facts, material and evidence. The Commissioner (Appeals) and the Tribunal had reached concurrent findings that were reasonable and not perverse. As the challenge attacked only factual appreciation and did not raise any substantial question of law, interference in second appeal was unwarranted. Case-Laws Income Tax Fri, 04 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191843