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2013 (8) TMI 239 - GUJARAT HIGH COURTUndisclosed investment - Tribunal held there was full disclosure of all investments therefore deleted disallowance - Held that:- Whether any sale consideration in excess to what was disclosed before the Assessing Officer was paid or not is essentially based on facts to be judged on the basis of relevant material on record. When CIT [A] and the Tribunal both concurrently came to the conclusion that there is no evidence supporting the assessing Officer's version that the assessee had invested large amount in purchase of the land, then no substantial question of law arises - Decided against Revenue.
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