https://www.taxtmi.com/caselaws?id=461681 Concurrent factual findings that the assessee commenced business on 8-1-1997 were upheld because no perversity was shown, and the earlier finding that business had begun in the last quarter of the relevant financial year had already attained finality. On that basis, the appellate court held that no substantial question of law arose from the finding on commencement of business and left it undisturbed. The text also states that the Revenue succeeded on the issue of commencement of business and the allowability of pre-commencement expenditure, reflecting the limited scope of interference with concurrent findings of fact absent perversity. en-us Fri, 05 Oct 2007 00:00:00 +0530 Tue, 22 Apr 2025 12:06:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461681 Concurrent factual findings that the assessee commenced business on 8-1-1997 were upheld because no perversity was shown, and the earlier finding that business had begun in the last quarter of the relevant financial year had already attained finality. On that basis, the appellate court held that no substantial question of law arose from the finding on commencement of business and left it undisturbed. The text also states that the Revenue succeeded on the issue of commencement of business and the allowability of pre-commencement expenditure, reflecting the limited scope of interference with concurrent findings of fact absent perversity. Case-Laws Income Tax Fri, 05 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461681