https://www.taxtmi.com/caselaws?id=375450 Contemporaneous records such as a survey report, VAT certificate, returns, assessment material, and purchase and sale vouchers supported the assessee's claim that the food division had commenced in March 2008. The HC held that a fact-finding authority cannot disregard such material without adequate reasons, and the Tribunal's rejection of the evidence was unsustainable. The order was set aside and the matter remanded for reconsideration in accordance with law, with the substantial question answered in favour of the assessee and against the Revenue. en-us Wed, 13 Feb 2019 00:00:00 +0530 Tue, 19 Feb 2019 07:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375450 Contemporaneous records such as a survey report, VAT certificate, returns, assessment material, and purchase and sale vouchers supported the assessee's claim that the food division had commenced in March 2008. The HC held that a fact-finding authority cannot disregard such material without adequate reasons, and the Tribunal's rejection of the evidence was unsustainable. The order was set aside and the matter remanded for reconsideration in accordance with law, with the substantial question answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375450