https://www.taxtmi.com/caselaws?id=392401 Concurrent findings based on impounded documents, remand material, third-party denials and lack of corroboration were not interfered with, because no perversity or substantial question of law was shown. The High Court held that the Tribunal had applied the statutory presumption to the extent supported by documents recovered from the assessee's premises and had given reasoned relief by telescoping where justified. Since the additions and deletions turned on appreciation of evidence, not a legal error, the Revenue's challenge failed and no appellate interference was warranted. en-us Mon, 10 Feb 2020 00:00:00 +0530 Mon, 31 Aug 2020 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392401 Concurrent findings based on impounded documents, remand material, third-party denials and lack of corroboration were not interfered with, because no perversity or substantial question of law was shown. The High Court held that the Tribunal had applied the statutory presumption to the extent supported by documents recovered from the assessee's premises and had given reasoned relief by telescoping where justified. Since the additions and deletions turned on appreciation of evidence, not a legal error, the Revenue's challenge failed and no appellate interference was warranted. Case-Laws Income Tax Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392401