https://www.taxtmi.com/caselaws?id=794625 Addition based on a statement recorded under section 132(4) was treated as a factual issue, and the HC held that no substantial question of law arose for interference under section 260A. The Tribunal had given factual reasons for restoring the addition made on the basis of the partner's search statement, and the Court found those findings did not require appellate adjudication as a legal question. The Court therefore declined to answer the proposed question as a substantial question of law and left the Tribunal's factual determination undisturbed. en-us Mon, 29 Jun 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794625 Addition based on a statement recorded under section 132(4) was treated as a factual issue, and the HC held that no substantial question of law arose for interference under section 260A. The Tribunal had given factual reasons for restoring the addition made on the basis of the partner's search statement, and the Court found those findings did not require appellate adjudication as a legal question. The Court therefore declined to answer the proposed question as a substantial question of law and left the Tribunal's factual determination undisturbed. Case-Laws Income Tax Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794625