TMI Blog2008 (4) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... o Rs.17,52,67,529 - Tribunal after considering the explanation and confirmation has given a finding to the effect that the ledger accounts of the parties in the books of accounts have duly been confirmed – no questions of law involved - 129 of 2005 - - - Dated:- 1-4-2008 - DR. S. RADHAKRISHNAN AND J. P. DEVADHAR, JJ. R. Ashokan for the appellant. Ramesh C. Sahu, instructed by S. K. Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. 3. We have perused the order of the Tribunal. The finding recorded by the Tribunal in paragraph No.7 is that the assessee is in the business of financing is not dispute by the revenue. The dispute of the revenue is against the non charging of interest on some of the interest bearing amounts advanced to some concerns. A finding is accordingly recorded by the Tribunal in this connection. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale of air conditioning units received from different parties. The Tribunal after considering the explanation and confirmation has given a finding to the effect that the ledger accounts of the parties in the books of accounts have duly been confirmed by mentioning "We hereby confirm the above statement". The above findings are merely findings of fact and there are no substantial questions of law i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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