https://www.taxtmi.com/caselaws?id=282085 The Court dismissed the applications challenging the rejection of application under section 254 of the Income-tax Act and the interpretation of the Deputy Commissioner (Appeals) order. The Court found no error in the Tribunal's factual findings and held that the issues raised did not give rise to questions of law. The Tribunal's decisions regarding the market value of shares and rectification applications were upheld, emphasizing that attempts to re-argue the matter through rectification applications were beyond the scope of the law. en-us Mon, 09 May 1994 00:00:00 +0530 Sat, 20 Jul 2019 15:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282085 The Court dismissed the applications challenging the rejection of application under section 254 of the Income-tax Act and the interpretation of the Deputy Commissioner (Appeals) order. The Court found no error in the Tribunal's factual findings and held that the issues raised did not give rise to questions of law. The Tribunal's decisions regarding the market value of shares and rectification applications were upheld, emphasizing that attempts to re-argue the matter through rectification applications were beyond the scope of the law. Case-Laws Income Tax Mon, 09 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282085