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of <h1>Supreme Court affirms Tribunal's ruling on cash credit entries, High Court upholds decision, appeal dismissed.</h1> The Supreme Court upheld the Tribunal's findings on cash credit entries totaling Rs. 2,50,000 as final. The High Court affirmed this decision, resulting ... Tribunal hold that cash credits made in the first year of the assessee's business do not represent its income and the assessee could not make profits soon after it commenced business - order of tribunal is justified - High Court after careful examination of the various findings reached by the Tribunal has come to the conclusion that the Tribunal's findings are findings of fact The Supreme Court held that the Tribunal's findings on cash credit entries totaling Rs. 2,50,000 were final as a question of fact. The High Court affirmed the Tribunal's decision, leading to the dismissal of the appeal. No costs were awarded.
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