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    <title>2024 (9) TMI 965 - MADHYA PRADESH HIGH COURT</title>
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    <description>MP HC dismissed an appeal under Section 260A involving cash receipts from land sale. The court held that no substantial question of law arose from the ITAT order, as the appellant merely disputed factual findings under the guise of legal questions, which is impermissible. The ITAT had passed a well-reasoned order considering all material on record and addressing all grounds raised. Since Section 260A appeals require substantial questions of law and the tribunal&#039;s order showed no perversity, the appeal was not entertained.</description>
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      <description>MP HC dismissed an appeal under Section 260A involving cash receipts from land sale. The court held that no substantial question of law arose from the ITAT order, as the appellant merely disputed factual findings under the guise of legal questions, which is impermissible. The ITAT had passed a well-reasoned order considering all material on record and addressing all grounds raised. Since Section 260A appeals require substantial questions of law and the tribunal&#039;s order showed no perversity, the appeal was not entertained.</description>
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