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2002 (1) TMI 24 - HC - Income TaxExtract: .......t. When the finding of fact by the Tribunal is not perverse, it cannot be challenged in appeal under section 260A of the Act of 1961. It is basically a question of fact and not a question of law. Thus, there is no justification to admit the appeal on the basis of this question also. In the result, the appeal stands dismissed at the admission stage.
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