https://www.taxtmi.com/caselaws?id=12304 Section 11 exemption was sustained because the audit report under section 12A(b) had been submitted and was on record before the appellate authority. The Commissioner (Appeals) and the Tribunal recorded concurrent findings that there was no infirmity in the first appellate order, and those factual findings were not challenged by the Revenue. On that basis, the Court treated the issue as one of fact, held that no substantial question of law arose under section 260A, and the appeal failed. en-us Tue, 16 Jul 2002 00:00:00 +0530 Sun, 21 Feb 2010 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12304 Section 11 exemption was sustained because the audit report under section 12A(b) had been submitted and was on record before the appellate authority. The Commissioner (Appeals) and the Tribunal recorded concurrent findings that there was no infirmity in the first appellate order, and those factual findings were not challenged by the Revenue. On that basis, the Court treated the issue as one of fact, held that no substantial question of law arose under section 260A, and the appeal failed. Case-Laws Income Tax Tue, 16 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12304