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    <title>2004 (4) TMI 11 - MADHYA PRADESH High Court</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal under section 260A of the Income-tax Act against the Income-tax Appellate Tribunal&#039;s order. The Court found no substantial question of law arising from the Tribunal&#039;s decision regarding additions to the assessee&#039;s total gross income for the block period 1989-90 to 1999-2000. The Tribunal&#039;s deletion of three specific additions was upheld, emphasizing that the High Court&#039;s jurisdiction is limited to substantial questions of law, not factual inquiries. The Court concluded that the Tribunal&#039;s findings were well-reasoned and not open to challenge unless patently unreasonable, leading to the dismissal of the appeal.</description>
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    <pubDate>Tue, 27 Apr 2004 00:00:00 +0530</pubDate>
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      <title>2004 (4) TMI 11 - MADHYA PRADESH High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=10089</link>
      <description>The High Court dismissed the Revenue&#039;s appeal under section 260A of the Income-tax Act against the Income-tax Appellate Tribunal&#039;s order. The Court found no substantial question of law arising from the Tribunal&#039;s decision regarding additions to the assessee&#039;s total gross income for the block period 1989-90 to 1999-2000. The Tribunal&#039;s deletion of three specific additions was upheld, emphasizing that the High Court&#039;s jurisdiction is limited to substantial questions of law, not factual inquiries. The Court concluded that the Tribunal&#039;s findings were well-reasoned and not open to challenge unless patently unreasonable, leading to the dismissal of the appeal.</description>
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      <pubDate>Tue, 27 Apr 2004 00:00:00 +0530</pubDate>
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