https://www.taxtmi.com/caselaws?id=13857 The High Court dismissed the Revenue's applications, upholding the Tribunal's findings that the trust's income was properly taxed. The Court emphasized the Tribunal's role as the final fact-finder and rejected the Revenue's arguments, stating no legal provisions were misapplied. The Court highlighted the need to challenge Tribunal decisions only if they are unreasonable or perverse, concluding that no questions of law arose for consideration in this case. en-us Thu, 18 Jan 2001 00:00:00 +0530 Fri, 03 Jul 2009 12:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13857 The High Court dismissed the Revenue's applications, upholding the Tribunal's findings that the trust's income was properly taxed. The Court emphasized the Tribunal's role as the final fact-finder and rejected the Revenue's arguments, stating no legal provisions were misapplied. The Court highlighted the need to challenge Tribunal decisions only if they are unreasonable or perverse, concluding that no questions of law arose for consideration in this case. Case-Laws Income Tax Thu, 18 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13857