2003 (10) TMI 43

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..... e Commissioner of Income-tax (Appeals) accepted the explanation and found as a fact that the arrangement was genuine and there was no intention to hoodwink the Revenue. This is a pure finding of fact arrived at by the income-tax authorities and no question of law much less a substantial question of law arises from the impugned orders. - - - - - Dated:- 3-10-2003 - Judge(s) : N. K. SODHI., VIREN .....

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..... d not include the same for the remaining eight months. The explanation furnished by the assessee was that the lessee was in financial difficulty as a result of which the two parties further agreed in July, 1989, that no rent would accrue to the assessee for the period from August 1, 1989, to March 31, 1990. The Assessing Officer did not accept this explanation and added the aforesaid amount toward .....

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