https://www.taxtmi.com/caselaws?id=13664 The court dismissed the appeal filed by the Commissioner of Income-tax (Revenue) as it did not involve any substantial question of law under section 260A of the Income-tax Act. The judgment emphasized the limited scope of intervention in factual findings by the Tribunal, stating that appellate interference is only warranted in exceptional cases where the decision is perverse or against the evidence presented. The court highlighted the importance of respecting Tribunal's factual findings unless they are fundamentally flawed, leading to the rejection of the appeal. en-us Mon, 22 Aug 2005 00:00:00 +0530 Wed, 01 Jul 2009 11:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13664 The court dismissed the appeal filed by the Commissioner of Income-tax (Revenue) as it did not involve any substantial question of law under section 260A of the Income-tax Act. The judgment emphasized the limited scope of intervention in factual findings by the Tribunal, stating that appellate interference is only warranted in exceptional cases where the decision is perverse or against the evidence presented. The court highlighted the importance of respecting Tribunal's factual findings unless they are fundamentally flawed, leading to the rejection of the appeal. Case-Laws Income Tax Mon, 22 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13664