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    <title>2018 (4) TMI 293 - MADRAS HIGH COURT</title>
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    <description>The High Court held that the Tribunal&#039;s concurrent factual finding, reached after remand on the material on record, that the assessee had no manufacturing activity and no factory was not perverse. As the finding was a pure question of fact and no perversity was shown, no substantial question of law arose for appellate interference. The Tribunal&#039;s finding was therefore upheld and the appeal was not entertained on merits.</description>
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      <description>The High Court held that the Tribunal&#039;s concurrent factual finding, reached after remand on the material on record, that the assessee had no manufacturing activity and no factory was not perverse. As the finding was a pure question of fact and no perversity was shown, no substantial question of law arose for appellate interference. The Tribunal&#039;s finding was therefore upheld and the appeal was not entertained on merits.</description>
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