https://www.taxtmi.com/caselaws?id=800605 Section 260A confines High Court review to substantial questions of law and bars reassessment of evidence or replacement of a plausible factual view. A Tribunal's factual finding may be disturbed only if perverse, unsupported by evidence, materially incomplete, or based on inadmissible material. For the Section 68 addition, investment disclosures, transaction records, bank evidence, purchaser confirmations, financial statements, tax returns and notice responses supported the sale proceeds. Human probabilities and surrounding circumstances could not convert suspicion or general allegations into proof. No substantial question of law arose, so deletion of the addition remained affirmed. en-us Mon, 05 Oct 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800605 Section 260A confines High Court review to substantial questions of law and bars reassessment of evidence or replacement of a plausible factual view. A Tribunal's factual finding may be disturbed only if perverse, unsupported by evidence, materially incomplete, or based on inadmissible material. For the Section 68 addition, investment disclosures, transaction records, bank evidence, purchaser confirmations, financial statements, tax returns and notice responses supported the sale proceeds. Human probabilities and surrounding circumstances could not convert suspicion or general allegations into proof. No substantial question of law arose, so deletion of the addition remained affirmed. Case-Laws Income Tax Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800605