https://www.taxtmi.com/caselaws?id=12476 A purely factual dispute over the estimated cost of construction did not give rise to a substantial question of law under section 260A of the Income-tax Act. The Tribunal's valuation of the cinema hall was treated as a fair middle course on the material before it, and no perversity was found in that estimate. As the controversy concerned factual assessment rather than a legal principle, the appeal could not be admitted under section 260A, and the Tribunal's order was left undisturbed. en-us Wed, 26 Jun 2002 00:00:00 +0530 Thu, 25 Feb 2010 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12476 A purely factual dispute over the estimated cost of construction did not give rise to a substantial question of law under section 260A of the Income-tax Act. The Tribunal's valuation of the cinema hall was treated as a fair middle course on the material before it, and no perversity was found in that estimate. As the controversy concerned factual assessment rather than a legal principle, the appeal could not be admitted under section 260A, and the Tribunal's order was left undisturbed. Case-Laws Income Tax Wed, 26 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12476