https://www.taxtmi.com/caselaws?id=439758 In an appeal under Section 260A of the Income-tax Act, the High Court held that interference was not justified because the dispute turned on concurrent factual findings about contract receipts, running bills, and bank entries. The revenue's challenge to the deletion of an addition based on the alleged mismatch between Form 26AS and the books of account was treated as a question of evidence and verification, not a substantial question of law. As no legal error of principle was shown, the deletion of the addition was upheld and the revenue's appeal failed. en-us Tue, 20 Jun 2023 00:00:00 +0530 Sat, 01 Jul 2023 08:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439758 In an appeal under Section 260A of the Income-tax Act, the High Court held that interference was not justified because the dispute turned on concurrent factual findings about contract receipts, running bills, and bank entries. The revenue's challenge to the deletion of an addition based on the alleged mismatch between Form 26AS and the books of account was treated as a question of evidence and verification, not a substantial question of law. As no legal error of principle was shown, the deletion of the addition was upheld and the revenue's appeal failed. Case-Laws Income Tax Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439758