https://www.taxtmi.com/caselaws?id=799536 Section 260A does not permit interference with a Tribunal's factual assessment of disputed bullion purchases unless perversity, lack of evidence, or disregard of material evidence is shown. Purchase invoices, vendor confirmations, banking and GST records, stock registers, and undisputed corresponding sales and closing stock supported the purchase findings. Given narrow, market-driven bullion margins, treating the entire purchases as income was commercially incongruous; applying a 0.15% gross-profit rate remained a factual determination. No substantial question of law arose, and the restricted addition was sustained. en-us Tue, 22 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799536 Section 260A does not permit interference with a Tribunal's factual assessment of disputed bullion purchases unless perversity, lack of evidence, or disregard of material evidence is shown. Purchase invoices, vendor confirmations, banking and GST records, stock registers, and undisputed corresponding sales and closing stock supported the purchase findings. Given narrow, market-driven bullion margins, treating the entire purchases as income was commercially incongruous; applying a 0.15% gross-profit rate remained a factual determination. No substantial question of law arose, and the restricted addition was sustained. Case-Laws Income Tax Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799536