Unexplained deposits deemed not gifts, appeal dismissed due to credibility issues. Tribunal findings upheld.

The Allahabad HC dismissed the appeal regarding unexplained deposits in the appellant's books, rejecting the claim that they were gifts due to credibility issues with the alleged donors. The Tribunal's findings were upheld, and no significant legal question was identified, resulting in the dismissal of the appeal.

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The Allahabad High Court dismissed the appeal regarding unexplained deposits found in the appellant's books. The appellant claimed the deposits were gifts, but authorities found the donor's credibility lacking. The Tribunal's factual finding was upheld, and no substantial legal question arose. The appeal was dismissed.

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