https://www.taxtmi.com/caselaws?id=355098 Concurrent factual findings on the assessee's unsecured loan, receipts and expense disallowances were upheld because identity, bank records, income-tax particulars, source explanation, interest payment and tax deduction at source supported the loan, service tax and escort charges were separately recorded with only a minor unexplained difference, and the vouchers and business explanation justified the expenses. The Rule 46A objection was rejected, and the appellate authorities' conclusions were treated as findings of fact. No substantial question of law arose, so no interference was warranted in second appeal. en-us Fri, 02 Feb 2018 00:00:00 +0530 Fri, 09 Feb 2018 07:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355098 Concurrent factual findings on the assessee's unsecured loan, receipts and expense disallowances were upheld because identity, bank records, income-tax particulars, source explanation, interest payment and tax deduction at source supported the loan, service tax and escort charges were separately recorded with only a minor unexplained difference, and the vouchers and business explanation justified the expenses. The Rule 46A objection was rejected, and the appellate authorities' conclusions were treated as findings of fact. No substantial question of law arose, so no interference was warranted in second appeal. Case-Laws Income Tax Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355098