https://www.taxtmi.com/caselaws?id=10439 The High Court upheld the Tribunal's decision in favor of the assessee, emphasizing that factual determinations regarding valuation methods and account maintenance are not legal issues. The court dismissed the appeals, ruling that they did not raise any legal questions, and each party was directed to bear its own costs. en-us Thu, 03 Mar 2005 00:00:00 +0530 Wed, 15 Jul 2009 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10439 The High Court upheld the Tribunal's decision in favor of the assessee, emphasizing that factual determinations regarding valuation methods and account maintenance are not legal issues. The court dismissed the appeals, ruling that they did not raise any legal questions, and each party was directed to bear its own costs. Case-Laws Income Tax Thu, 03 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10439