Dismissing the appeal of the revenue the Court held that the Appellate Tribunal deleted the addition made by the AO on appreciation facts , hence no substantial question of law . (AY.1994-1995)
PCIT v. Sunil M. Thakkar (2020) 317 CTR 262 (Bom)(HC)
S. 158BC : Block assessment – Undisclosed income –After examining the details the Tribunal deleted the addition on facts – No question of law [ S.158BB(1), 260A]