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    <title>2000 (7) TMI 6 - PUNJAB AND HARYANA High Court</title>
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    <description>Concurrent factual findings by the appellate authority and the Tribunal sustained deletion of the additions, and the record showed no legal infirmity in their reasoning. The High Court held that, in the absence of a substantial question of law, it would not interfere in an appeal under section 260A of the Income-tax Act, 1961. The challenge to the view that section 145(2) was not attracted therefore failed, and the appeal was not entertainable.</description>
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      <description>Concurrent factual findings by the appellate authority and the Tribunal sustained deletion of the additions, and the record showed no legal infirmity in their reasoning. The High Court held that, in the absence of a substantial question of law, it would not interfere in an appeal under section 260A of the Income-tax Act, 1961. The challenge to the view that section 145(2) was not attracted therefore failed, and the appeal was not entertainable.</description>
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