Held dismissing the appeal of the Revenue it was held that the court would not interfere with the concurrent finding of facts arrived at by the Commissioner (Appeals) and the Tribunal by reappreciating the evidence. The order of the Tribunal did not call for interference as there was no perversity. No questions of law arose. (AY. 2009-10)
PCIT v. Utech Developers Ltd. (2022) 446 ITR 198/ 289 Taxman 259 (Delhi)(HC)
S. 260A : Appeal-High Court-Interest on borrowed capital-Travel expenses-Question of fact-Order of Tribunal affirmed. [S. 36(1)(iii), 37(1)]