https://www.taxtmi.com/caselaws?id=301538 The High Court of Gujarat dismissed two tax appeals where the Revenue's questions challenging the deletion of various additions under the Income Tax Act, 1961 were found to be primarily factual rather than substantial legal issues. The Court emphasized that the questions raised did not involve substantial legal issues but focused on factual circumstances, leading to the dismissal of both appeals. The Court clarified the lack of uniformity in the questions raised by the Revenue in both appeals and reiterated the absence of substantial legal issues, ultimately dismissing the appeals. en-us Wed, 02 Dec 2020 00:00:00 +0530 Thu, 02 Mar 2023 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301538 The High Court of Gujarat dismissed two tax appeals where the Revenue's questions challenging the deletion of various additions under the Income Tax Act, 1961 were found to be primarily factual rather than substantial legal issues. The Court emphasized that the questions raised did not involve substantial legal issues but focused on factual circumstances, leading to the dismissal of both appeals. The Court clarified the lack of uniformity in the questions raised by the Revenue in both appeals and reiterated the absence of substantial legal issues, ultimately dismissing the appeals. Case-Laws Income Tax Wed, 02 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301538