This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
In case two inferences of fact are possible, the one drawn by lower court will not be interfered by HC in second appeal
Case Law Details
- Case Name
- CIT (E) Vs Dabur Research Foundation (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
CIT (E) Vs Dabur Research Foundation (Delhi High Court)
The Supreme Court in Hero Vinoth (Minor) vs. Seshammal, (2006) 5 SCC 545 has also held that in a case where from a given set of circumstances two inferences of fact are possible, the one drawn by the lower appellate court will not be interfered by the High Court in second appeal. Adopting any other approach is not permissible. It has also held that there is a difference between question of law and a “substantial question of law”. Consequently, this Court finds that there is no perversity in the findings of the CIT(A) and ITAT. Accordi...
