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1958 (5) TMI 3 - SC - Income TaxWhether sums of money received by the appellant during the account year 1942-1943 and aggregating to ₹ 27,30,094 are liable to be taxed under the Act? Held that:- We have considered all the contentions urged on behalf of the appellant at some length. We would like to make it clear that we are not sitting here as a court of appeal on facts. We have examined the record only with a view to see whether there is any misdirection or non-direction, such as is likely to have affected the result, and we have come to the conclusion that there is none, and that the finding of the Tribunal is not therefore open to attack. Appeal dismissed.
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