High Court Interference would be justified only if it appears that the conclusions made by ITAT palpably perverse

RELEVANT PARAGRAPH 4. At the outset, we need to underscore that so far as findings of fact are concerned interference of the High Court would be justified only if it appears to it that the conclusions arrived at by the ITAT are palpably perverse.  5. The entitlement of sundry parties to the receipt of commission essentially entails a determination of facts and the High Court must be loathe to enter into that arena except in the case of perversity. In both the Appeals this question has been dealt with threadbare at all the three stages of the assessment adjudication. In these proceedings we ar...