Commissioner Of Income-Tax vs Gordhanbhai Jethabhai Patel

The Supreme Court addressed the question of whether a deposit in a firm was made by a Hindu undivided family (HUF) or by an individual partner, determining that this is a question of fact. The Court emphasized that the Tribunal is the final authority on factual matters and that it would not interfere with the Tribunal's conclusion. Consequently, the appeals were dismissed without any order as to costs, affirming the Tribunal's findings regarding the applicability of Section 40(b) of the Income Tax Act.