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    <title>2005 (1) TMI 98 - MADHYA PRADESH High Court</title>
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    <description>The court dismissed the Revenue&#039;s appeal under section 260A of the Income-tax Act, 1961 for the assessment year 1987-88, as it did not raise any substantial question of law for admission. The appeal challenged deletions made by the Assessing Officer, which were upheld by the appellate authorities based on the assessee&#039;s explanations and evidence. The court emphasized that unless factual findings were unreasonable or contrary to law, there was no basis for a substantial question of law. The appeal was rejected without costs, affirming the decisions of the appellate authorities regarding the disputed additions.</description>
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    <pubDate>Tue, 25 Jan 2005 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=13650</link>
      <description>The court dismissed the Revenue&#039;s appeal under section 260A of the Income-tax Act, 1961 for the assessment year 1987-88, as it did not raise any substantial question of law for admission. The appeal challenged deletions made by the Assessing Officer, which were upheld by the appellate authorities based on the assessee&#039;s explanations and evidence. The court emphasized that unless factual findings were unreasonable or contrary to law, there was no basis for a substantial question of law. The appeal was rejected without costs, affirming the decisions of the appellate authorities regarding the disputed additions.</description>
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      <pubDate>Tue, 25 Jan 2005 00:00:00 +0530</pubDate>
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