https://www.taxtmi.com/caselaws?id=21517 The court upheld the decision of the Appellate Tribunal, ruling that the petitioner failed to prove the claim of damaged goods worth Rs. 1,56,174 in the closing stock for the assessment year 1976-77. The court determined that the issues were factual and not legal questions, dismissing the petition as there were no referable questions of law. Consequently, the Tribunal's decision on the treatment of the damaged goods in the closing stock for income tax assessment purposes was affirmed. en-us Fri, 20 Sep 1991 00:00:00 +0530 Wed, 25 Nov 2009 11:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21517 The court upheld the decision of the Appellate Tribunal, ruling that the petitioner failed to prove the claim of damaged goods worth Rs. 1,56,174 in the closing stock for the assessment year 1976-77. The court determined that the issues were factual and not legal questions, dismissing the petition as there were no referable questions of law. Consequently, the Tribunal's decision on the treatment of the damaged goods in the closing stock for income tax assessment purposes was affirmed. Case-Laws Income Tax Fri, 20 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21517