Propriety of finding by Tribunal on issues of fact


Last updated: 25 October 2008

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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