https://www.taxtmi.com/caselaws?id=390685 The High Court upheld the decisions of the lower authorities in a tax matter, dismissing the Revenue's appeal challenging the disallowance of deduction under Section 54B of the Income Tax Act. The Court found no substantial question of law involved, emphasizing the significance of factual determinations in such cases and the limited scope for higher court interference. en-us Tue, 25 Jun 2019 00:00:00 +0530 Thu, 09 Jan 2020 11:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390685 The High Court upheld the decisions of the lower authorities in a tax matter, dismissing the Revenue's appeal challenging the disallowance of deduction under Section 54B of the Income Tax Act. The Court found no substantial question of law involved, emphasizing the significance of factual determinations in such cases and the limited scope for higher court interference. Case-Laws Income Tax Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390685