https://www.taxtmi.com/caselaws?id=799618 Section 260-A confines appellate review to substantial questions of law and precludes reappreciation of evidence or replacement of concurrent factual findings. An assessee's status as a developer of an infrastructure facility for deduction under Section 80-IA(4), when supported by record material, cannot be reopened unless perversity, absence of evidence, or an erroneous legal test is shown. The deduction therefore remained undisturbed. Reliance on an earlier confirmed determination involving the same assessee, subject matter, and identical findings creates no appellate infirmity or substantial question of law. Concurrent factual findings accordingly continued to govern deduction eligibility. en-us Wed, 23 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799618 Section 260-A confines appellate review to substantial questions of law and precludes reappreciation of evidence or replacement of concurrent factual findings. An assessee's status as a developer of an infrastructure facility for deduction under Section 80-IA(4), when supported by record material, cannot be reopened unless perversity, absence of evidence, or an erroneous legal test is shown. The deduction therefore remained undisturbed. Reliance on an earlier confirmed determination involving the same assessee, subject matter, and identical findings creates no appellate infirmity or substantial question of law. Concurrent factual findings accordingly continued to govern deduction eligibility. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799618