https://www.taxtmi.com/caselaws?id=304939 The Tribunal ruled in favor of the assessee, finding no deliberate concealment of income under section 271(1)(c) of the Income Tax Act. The High Court concurred, emphasizing it was a factual matter, not a legal one. The court dismissed the revenue's application, supporting the Tribunal's decision and denying any costs. en-us Fri, 27 Aug 2004 00:00:00 +0530 Mon, 07 Nov 2022 14:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304939 The Tribunal ruled in favor of the assessee, finding no deliberate concealment of income under section 271(1)(c) of the Income Tax Act. The High Court concurred, emphasizing it was a factual matter, not a legal one. The court dismissed the revenue's application, supporting the Tribunal's decision and denying any costs. Case-Laws Income Tax Fri, 27 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304939