In Ita/121/2009 Of Commissioner Of Income Tax v. Krishi Upaj Mandi Samiti, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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I.T. A. No.121/2009
31.1.2014
Shri Sanjay Lal, learned counsel for the appellant.
Heard counsel for the appellant.
The ground urged before us is about the justness of deletion of certain entries, which is essentially a question of fact. That in our opinion, cannot be considered as question of law, much less substantial question of law.
No interference is warranted. Dismissed accordingly.
(A. M. Khanwilkar) Chief Justice
Anchal
(Krishn Kumar Lahoti) Judge
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