Court :
 High Court
Brief :
  Where the issues sought to be raised before the High Court are purely issues of fact and the Tribunal, being the final fact finding authority, has returned a certain set of facts, no perversity can be found in such findings and consequently, no question of law, what to speak of a substantial question of law, arises for consideration
Citation :
  CIT v. D.K. Gupta [ITA No. 1126/2008]
 
			
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