https://www.taxtmi.com/caselaws?id=10134 The court dismissed the appeal, upholding the lower authorities' decisions regarding the reconciliation of capital balances, addition of personal expenses drawings, and treatment of depreciation. Emphasizing the factual findings supporting the deletion of additions, the court highlighted the limitations on appealing such findings under the Income-tax Act. As no substantial question of law was identified, the appeal was dismissed without costs. en-us Mon, 12 Jul 2004 00:00:00 +0530 Wed, 08 Jul 2009 07:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10134 The court dismissed the appeal, upholding the lower authorities' decisions regarding the reconciliation of capital balances, addition of personal expenses drawings, and treatment of depreciation. Emphasizing the factual findings supporting the deletion of additions, the court highlighted the limitations on appealing such findings under the Income-tax Act. As no substantial question of law was identified, the appeal was dismissed without costs. Case-Laws Income Tax Mon, 12 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10134