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    <title>2002 (4) TMI 9 - RAJASTHAN High Court</title>
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    <description>Findings of fact and consequential adjustments in reassessment left no substantial referable question of law under section 256(2) of the Income-tax Act. The Tribunal had limited the addition for unexplained investment in money-lending business by applying the peak credit method and sustained only the reduced amount, while the addition for interest income from undisclosed sources was deleted after the main addition had already been set aside in appeal. As the disputes were resolved on factual determinations and follow-on consequences, the reference applications were correctly rejected.</description>
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      <description>Findings of fact and consequential adjustments in reassessment left no substantial referable question of law under section 256(2) of the Income-tax Act. The Tribunal had limited the addition for unexplained investment in money-lending business by applying the peak credit method and sustained only the reduced amount, while the addition for interest income from undisclosed sources was deleted after the main addition had already been set aside in appeal. As the disputes were resolved on factual determinations and follow-on consequences, the reference applications were correctly rejected.</description>
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