https://www.taxtmi.com/caselaws?id=15334 Proper appreciation of the materials on credits, purchases, and creditworthiness required fresh factual examination, as the Tribunal had not fully analysed the evidence and related onus. The Kerala HC considered the Tribunal the last fact-finding authority and found it appropriate to have the appeals re-examined on the factual aspects after considering the relevant materials and documents. The reference applications were therefore disposed of by directing the Tribunal to rehear the appeals and decide the factual issues afresh. en-us Mon, 13 Dec 1999 00:00:00 +0530 Tue, 04 Aug 2009 18:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15334 Proper appreciation of the materials on credits, purchases, and creditworthiness required fresh factual examination, as the Tribunal had not fully analysed the evidence and related onus. The Kerala HC considered the Tribunal the last fact-finding authority and found it appropriate to have the appeals re-examined on the factual aspects after considering the relevant materials and documents. The reference applications were therefore disposed of by directing the Tribunal to rehear the appeals and decide the factual issues afresh. Case-Laws Income Tax Mon, 13 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15334