2005 (2) TMI 34

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..... as found that it is not the case of the Revenue that the hirer is the real purchaser of the asset and the assessee is only a financier to help the purchaser and such things are not coming out from the agreement. We, therefore, hold that the finding recorded by the Appellate Tribunal is a finding of fact and there is nothing to interfere with the said finding - - - - - Dated:- 1-2-2005 - Judge(s) .....

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..... ies was a hire purchase agreement or not. We find that the Appellate Tribunal has examined the question in great detail and recorded a finding of fact that the agreement between the parties was a hire purchase agreement. The Appellate Tribunal in paragraph 10 of its order has found that it is not the case of the Revenue that the hirer is the real purchaser of the asset and the assessee is only a f .....

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