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2001 (7) TMI 109 - ANDHRA PRADESH HIGH COURT
Extract:
.......sed on acceptable evidences The Tribunal is the final fact-finding authority and the factual findings recorded by it cannot lightly be interfered with unless in a given case they are shown to be perverse and based on no evidence . In the result and for the foregoing reasons, we answer the questions against the Revenue and in favour of the assessee.