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    <title>1995 (12) TMI 60 - ALLAHABAD High Court</title>
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    <description>The Tribunal&#039;s finding that the assessee was engaged only in job work, and that the addition for unexplained investment in silver was not justified, was treated as a pure finding of fact. The High Court noted that the conclusion rested on vouchers and the parties&#039; past course of dealing, and that the assessing authority had not examined the persons whose particulars appeared in some vouchers. It held that the absence of complete particulars in some vouchers did not by itself create a referable question of law under section 256(2) of the Income-tax Act, 1961, and found no perversity in the Tribunal&#039;s view. The request for reference was declined.</description>
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      <title>1995 (12) TMI 60 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=18746</link>
      <description>The Tribunal&#039;s finding that the assessee was engaged only in job work, and that the addition for unexplained investment in silver was not justified, was treated as a pure finding of fact. The High Court noted that the conclusion rested on vouchers and the parties&#039; past course of dealing, and that the assessing authority had not examined the persons whose particulars appeared in some vouchers. It held that the absence of complete particulars in some vouchers did not by itself create a referable question of law under section 256(2) of the Income-tax Act, 1961, and found no perversity in the Tribunal&#039;s view. The request for reference was declined.</description>
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