https://www.taxtmi.com/caselaws?id=797912 Section 260A confines appellate review of factual findings to instances of perversity, absence of supporting evidence, or legal error. Rejection of books of account under Section 145(3), when founded on seized material and affirmed after appraisal of records, remains a factual determination not subject to reassessment merely because a different view is sought. Consequential income estimation and acceptance or restriction of fee-refund credit similarly remain factual matters unless a substantial question of law arises. Fee-refund relief falls within the Tribunal's determination where the Revenue challenges related addition relief and the assessee contests the sustained addition through a cross-objection. en-us Fri, 21 Aug 2026 00:00:00 +0530 Sat, 29 Aug 2026 14:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797912 Section 260A confines appellate review of factual findings to instances of perversity, absence of supporting evidence, or legal error. Rejection of books of account under Section 145(3), when founded on seized material and affirmed after appraisal of records, remains a factual determination not subject to reassessment merely because a different view is sought. Consequential income estimation and acceptance or restriction of fee-refund credit similarly remain factual matters unless a substantial question of law arises. Fee-refund relief falls within the Tribunal's determination where the Revenue challenges related addition relief and the assessee contests the sustained addition through a cross-objection. Case-Laws Income Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797912