https://www.taxtmi.com/caselaws?id=27952 The Tribunal's decision to delete the addition of Rs. 48,479 in the assessee's income, alleged to be earned by Harish Chandra as a benamidar, was upheld by the High Court. The Court emphasized that the finding of benami status is a matter of fact, not a legal question. As the Tribunal's decision was not deemed perverse and was supported by evidence, the Commissioner's challenge was dismissed. The Court also concluded that Harish Chandra was not a benamidar based on the lack of evidence presented by the Revenue, reiterating that such determinations are factual, not legal. en-us Thu, 05 Apr 1984 00:00:00 +0530 Wed, 17 Feb 2010 10:43:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27952 The Tribunal's decision to delete the addition of Rs. 48,479 in the assessee's income, alleged to be earned by Harish Chandra as a benamidar, was upheld by the High Court. The Court emphasized that the finding of benami status is a matter of fact, not a legal question. As the Tribunal's decision was not deemed perverse and was supported by evidence, the Commissioner's challenge was dismissed. The Court also concluded that Harish Chandra was not a benamidar based on the lack of evidence presented by the Revenue, reiterating that such determinations are factual, not legal. Case-Laws Income Tax Thu, 05 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27952