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2017 (3) TMI 891 - BOMBAY HIGH COURTDeduction under Section 80IA - non factual evidence of bogus and fabricated sales - ITAT allowed claim - Held that:- We note that both the CIT (A) and the Tribunal have rendered findings of fact that there has been no bogus sales of AH to M/s. JPL and M/s. JIL. Besides the impugned order further reveals the fact that the alleged undisclosed income has been disclosed in the accounts filed for the respective assessment years. The aforesaid findings of fact are not shown by Mr.Suresh Kumar, learned counsel for the Revenue as in any manner perverse or arbitrary. Nor the reliance by the impugned order on the decision of this Court in Vikram Doshi (2002 (2) TMI 51 - BOMBAY High Court ) and Shamlal Gurbani (2000 (2) TMI 37 - BOMBAY High Court ) as being inapplicable to the present facts. In the above view as the finding is one of fact, not shown to be perverse the question as framed does not give rise to any substantial question of law. Thus not entertained. - Decided against revenue
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