M/S.PREMIER BREVERIES LTD.KARNATAKA vs. COMMISSIONER OF INCOME TAX, COCHIN
C.A. No.-001569-001569 - 2007Supreme Court10 Mar 2015
Section 256Section 256(2)Section 37
c). Question
3 (2008) 12 SCC 458
Page 9
JUDGMENT
Page 9 of 18
as to perversity of the findings recorded by the
Tribunal on facts was neither raised nor referred
to the High Court for its opinion. The Tribunal is
the final court of fact. The decision of the Tribunal
on the facts can be gone into