Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2003 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (4) TMI 55 - HC - Income TaxQuestions of fact or question of law - Admittedly, the proviso to section 145 of the Income-tax Act, 1961, is attracted. On the facts and material produced before the Assessing Officer, the additions are made on account of sales, purchases and brokerages. Whether the sales, purchases and brokerages were genuine or not is basically a question of fact. In our view, the finding of fact is not perverse. The appeal stands dismissed.
|