https://www.taxtmi.com/caselaws?id=347493 Concurrent findings of fact based on books of account, audit material and surrounding circumstances were treated as insufficient to raise a substantial question of law unless shown to be perverse or unsupported by evidence. On the section 10A claim, the Tribunal's findings on manufacturing activity, electricity consumption, labour charges and FIFO adjustment were left undisturbed, subject only to limited verification already ordered. The same approach applied to additions under sections 68 and 69C and to the claims relating to diamond trade loss, forward contract loss and interest disallowance, which were largely held to be factual matters. Only the short-deduction TDS issue under section 40(a)(ia) was admitted as a substantial question of law. en-us Tue, 22 Aug 2017 00:00:00 +0530 Tue, 05 Sep 2017 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347493 Concurrent findings of fact based on books of account, audit material and surrounding circumstances were treated as insufficient to raise a substantial question of law unless shown to be perverse or unsupported by evidence. On the section 10A claim, the Tribunal's findings on manufacturing activity, electricity consumption, labour charges and FIFO adjustment were left undisturbed, subject only to limited verification already ordered. The same approach applied to additions under sections 68 and 69C and to the claims relating to diamond trade loss, forward contract loss and interest disallowance, which were largely held to be factual matters. Only the short-deduction TDS issue under section 40(a)(ia) was admitted as a substantial question of law. Case-Laws Income Tax Tue, 22 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347493