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    <title>2017 (8) TMI 112 - SC Order</title>
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    <description>Concurrent findings of fact recorded by the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal, and affirmed by the High Court, did not raise any substantial question of law. The Supreme Court declined to interfere with those factual conclusions and found no basis for appellate review on merits. The appeal was therefore dismissed, leaving the concurrent factual findings undisturbed.</description>
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      <description>Concurrent findings of fact recorded by the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal, and affirmed by the High Court, did not raise any substantial question of law. The Supreme Court declined to interfere with those factual conclusions and found no basis for appellate review on merits. The appeal was therefore dismissed, leaving the concurrent factual findings undisturbed.</description>
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