https://www.taxtmi.com/caselaws?id=13364 Concurrent factual findings that no discrepancy in the books or evidence of unrecorded sales had been established will not attract interference under section 260A unless they are shown to be perverse. The appellate authorities accepted the assessee's explanation for the stock shortage during survey as plausible in the trade context and deleted the addition. The High Court held that the Revenue's challenge was directed only at factual conclusions that were sustainable on the record, so no substantial question of law arose and the deletion was upheld. en-us Tue, 18 Jan 2005 00:00:00 +0530 Thu, 28 May 2009 15:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13364 Concurrent factual findings that no discrepancy in the books or evidence of unrecorded sales had been established will not attract interference under section 260A unless they are shown to be perverse. The appellate authorities accepted the assessee's explanation for the stock shortage during survey as plausible in the trade context and deleted the addition. The High Court held that the Revenue's challenge was directed only at factual conclusions that were sustainable on the record, so no substantial question of law arose and the deletion was upheld. Case-Laws Income Tax Tue, 18 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13364