https://www.taxtmi.com/caselaws?id=34307 Findings on unexplained investment in a car and in a firm were treated as findings of fact based on appreciation of evidence, so they did not raise a substantial question of law. The issue of interest under Section 158BFA(1) was also remitted for fresh consideration after giving the assessee an opportunity to furnish further particulars. As no infirmity in the Tribunal's approach was shown, the dispute remained factual rather than legal, and no basis for appellate interference was made out. en-us Tue, 04 Aug 2009 00:00:00 +0530 Thu, 15 Mar 2012 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34307 Findings on unexplained investment in a car and in a firm were treated as findings of fact based on appreciation of evidence, so they did not raise a substantial question of law. The issue of interest under Section 158BFA(1) was also remitted for fresh consideration after giving the assessee an opportunity to furnish further particulars. As no infirmity in the Tribunal's approach was shown, the dispute remained factual rather than legal, and no basis for appellate interference was made out. Case-Laws Income Tax Tue, 04 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34307