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    <title>2018 (5) TMI 1164 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed all tax appeals, upholding the Tribunal&#039;s decisions on both issues related to additions made in respect of investment in land and unaccounted income from the sale of shops at Himalaya mall. The Court emphasized the factual nature of the disputes and the lack of legal questions for consideration, ultimately ruling in favor of the assessees based on the evidence presented regarding unrealized land deals and lack of concrete evidence for onmoney receipts for the remaining shops.</description>
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    <pubDate>Wed, 18 Apr 2018 00:00:00 +0530</pubDate>
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      <description>The High Court dismissed all tax appeals, upholding the Tribunal&#039;s decisions on both issues related to additions made in respect of investment in land and unaccounted income from the sale of shops at Himalaya mall. The Court emphasized the factual nature of the disputes and the lack of legal questions for consideration, ultimately ruling in favor of the assessees based on the evidence presented regarding unrealized land deals and lack of concrete evidence for onmoney receipts for the remaining shops.</description>
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      <pubDate>Wed, 18 Apr 2018 00:00:00 +0530</pubDate>
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