https://www.taxtmi.com/caselaws?id=11537 Factual findings on the undeveloped nature of land, absence of civic amenities, and persistence of agricultural use could not be interfered with in a section 260A appeal because they were pure findings of fact. The Tribunal had assessed the evidence and fixed the land's market value as on 1 April 1981 for capital gains computation under section 48; that valuation was treated as a generous factual assessment, not a legal error. Accordingly, the challenge to the computation of capital gains failed because no question of law arose for appellate interference. en-us Fri, 29 Aug 2003 00:00:00 +0530 Thu, 14 Jan 2010 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11537 Factual findings on the undeveloped nature of land, absence of civic amenities, and persistence of agricultural use could not be interfered with in a section 260A appeal because they were pure findings of fact. The Tribunal had assessed the evidence and fixed the land's market value as on 1 April 1981 for capital gains computation under section 48; that valuation was treated as a generous factual assessment, not a legal error. Accordingly, the challenge to the computation of capital gains failed because no question of law arose for appellate interference. Case-Laws Income Tax Fri, 29 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11537