Dismissing the appeal of the assessee the Court held that , the  S. 263 was rightly invoked by the Commissioner to revise the assessment order. The Computation of the exact amount of deduction under S. 80HHC  was a  fact finding exercise. S. 260A enables the High Court to decide only substantial questions of law and not return any finding of facts, which are arrived at by the Tribunal, which was the final fact finding body. Unless the finding of facts are shown to be perverse, the High Court cannot hold such findings to be erroneous. Accordingly the order of Tribunal is up held . ( AY. 1995-96 to 1998-99)