https://www.taxtmi.com/caselaws?id=10659 The appeal under section 260A of the Income-tax Act, 1961 was dismissed by the Court, affirming the Tribunal's decision that the firm in question was a benami entity and not genuine. The Court emphasized that factual findings on the nature of the firm are binding and not subject to challenge in further appeal. It was held that the Revenue had successfully established the firm as benami, and the appeal lacked merit as it did not raise any substantial legal questions. The Court upheld the Tribunal's decision and dismissed the appeal without costs. en-us Thu, 28 Oct 2004 00:00:00 +0530 Tue, 21 Jul 2009 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10659 The appeal under section 260A of the Income-tax Act, 1961 was dismissed by the Court, affirming the Tribunal's decision that the firm in question was a benami entity and not genuine. The Court emphasized that factual findings on the nature of the firm are binding and not subject to challenge in further appeal. It was held that the Revenue had successfully established the firm as benami, and the appeal lacked merit as it did not raise any substantial legal questions. The Court upheld the Tribunal's decision and dismissed the appeal without costs. Case-Laws Income Tax Thu, 28 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10659