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2019 (7) TMI 995 - GUJARAT HIGH COURTBogus purchases - genuineness of transactions - HELD THAT:- Whether the transactions were bogus or not, cannot be a pure question of fact having regard to the evidence on record. If the two Revenue authorities have recorded concurrent finding with regard to the genuineness of the transactions, we would not like to disturb the same in the present appeal. It is difficult for us to take the view that the findings are based on no evidence or are on misreading of evidence on the basis of which it can be said that the findings are perverse. No substantial question of law as such involved in this appeal.
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