https://www.taxtmi.com/caselaws?id=12119 HC upheld the Tribunal's finding that the revenue failed to prove any specific interest-bearing borrowed funds diverted by the assessee to a sister concern. The Tribunal's conclusions were supported by the evidence on record, and the HC found no question of law, substantial or otherwise, arising from those orders. The challenge was dismissed for lack of probative material showing the Tribunal's findings were contrary to or unsupported by evidence. en-us Wed, 13 Nov 2002 00:00:00 +0530 Tue, 30 Sep 2025 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12119 HC upheld the Tribunal's finding that the revenue failed to prove any specific interest-bearing borrowed funds diverted by the assessee to a sister concern. The Tribunal's conclusions were supported by the evidence on record, and the HC found no question of law, substantial or otherwise, arising from those orders. The challenge was dismissed for lack of probative material showing the Tribunal's findings were contrary to or unsupported by evidence. Case-Laws Income Tax Wed, 13 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12119