https://www.taxtmi.com/caselaws?id=357482 Section 260A appellate jurisdiction is confined to substantial questions of law, and the High Court will not reappreciate evidence or disturb concurrent factual findings absent legal error. Here, the first appellate authority and the Tribunal concurrently found that the cash deposits were explained as gifts from the assessee's mother and husband, whose financial capacity was accepted on the record. As no legal infirmity or factual perversity was shown, no substantial question of law arose and the appeal was dismissed. en-us Tue, 12 Sep 2017 00:00:00 +0530 Fri, 23 Mar 2018 07:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357482 Section 260A appellate jurisdiction is confined to substantial questions of law, and the High Court will not reappreciate evidence or disturb concurrent factual findings absent legal error. Here, the first appellate authority and the Tribunal concurrently found that the cash deposits were explained as gifts from the assessee's mother and husband, whose financial capacity was accepted on the record. As no legal infirmity or factual perversity was shown, no substantial question of law arose and the appeal was dismissed. Case-Laws Income Tax Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357482