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2002 (7) TMI 61 - DELHI HIGH COURTAdventure In The Nature Of Trade, Appeal To High Court - construction of shops and the flats - From the portion of the order of the Tribunal it is evident that while coming to the aforenoted conclusion, the Tribunal has approached the question in the right perspective and has taken into consideration all the relevant circumstances. Having applied the correct principles, the finding that the transaction in question was not an adventure in the nature of trade is purely one of fact. We do not find any perversity in the order warranting interference by this court. No question of law, much less a substantial question of law, arises from the order of the Tribunal.
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