TMI Blog2014 (7) TMI 1327X X X X Extracts X X X X X X X X Extracts X X X X ..... ds for the purpose of investment available with the Assessee .The documentary evidence in relation thereto was produced before the Tribunal. That indicated as to how there was increase in investment by ₹ 242.10 millions in the year whereas the shareholder fund of the Assessee was increased to ₹ 1752 millions. Thus, it is seven times more than the Assessee's investment made during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent : Ms.Punthi Lad i/by Maneksha Sethna ORDER P.C.: 1 We have heard Mr.Kotangale, learned counsel appearing for the Revenue. We have also heard Ms.Lad, learned counsel appearing for the Assessee. The Tribunal has, in relation to the question projected before us as substantial question of law, found on facts that there were sufficient funds for the purpose of investment a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of own funds. The course adopted by the Tribunal was also in accordance with the judgment of this Court and which is referred to in the order under challenge. 2 For the aforesaid reasons we are of the opinion that the only question projected as substantial question of law by the Revenue would not enable us to entertain these Appeals. We are of the opinion that the findings of fact do not give ..... X X X X Extracts X X X X X X X X Extracts X X X X
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