https://www.taxtmi.com/caselaws?id=424279 Concurrent factual findings on the valuation of gifted property and on ownership were not disturbed because the assessee produced no substantial material to dislodge them. The authorities had already reconsidered the valuation in remand proceedings, obtained a fresh valuation, and rejected the assessee's material; the Court found no perversity or legal error. On ownership, the Tribunal's view that no contrary evidence was produced was also treated as a concurrent finding of fact. As no substantial question of law arose from these findings, the appeal under section 260A of the Income-tax Act, 1961 was dismissed. en-us Wed, 24 Nov 2021 00:00:00 +0530 Fri, 24 Jun 2022 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424279 Concurrent factual findings on the valuation of gifted property and on ownership were not disturbed because the assessee produced no substantial material to dislodge them. The authorities had already reconsidered the valuation in remand proceedings, obtained a fresh valuation, and rejected the assessee's material; the Court found no perversity or legal error. On ownership, the Tribunal's view that no contrary evidence was produced was also treated as a concurrent finding of fact. As no substantial question of law arose from these findings, the appeal under section 260A of the Income-tax Act, 1961 was dismissed. Case-Laws Income Tax Wed, 24 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424279