https://www.taxtmi.com/caselaws?id=36310 The High Court of Madhya Pradesh upheld the Income Tax Officer's decision that the business conducted in the name of Dyestuffs and Insecticides belonged to the assessee and not his nephew. The Court found no grounds to interfere with the Tribunal's decision, emphasizing that unless specific circumstances exist, a finding of fact by the Tribunal cannot be challenged. The Court concluded that the Tribunal's inference was justified based on the evidence before it, and therefore, no question of law arose. Each party was directed to bear their own costs. en-us Thu, 30 Aug 1979 00:00:00 +0530 Sat, 20 Mar 2010 14:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36310 The High Court of Madhya Pradesh upheld the Income Tax Officer's decision that the business conducted in the name of Dyestuffs and Insecticides belonged to the assessee and not his nephew. The Court found no grounds to interfere with the Tribunal's decision, emphasizing that unless specific circumstances exist, a finding of fact by the Tribunal cannot be challenged. The Court concluded that the Tribunal's inference was justified based on the evidence before it, and therefore, no question of law arose. Each party was directed to bear their own costs. Case-Laws Income Tax Thu, 30 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36310