https://www.taxtmi.com/caselaws?id=236414 The High Court upheld the consistent findings against the genuineness of the appellant's books of accounts, leading to the dismissal of the appeal under Section 260A of the Income Tax Act, 1961. The court determined that no substantial questions of law were involved, as the issues were factual determinations made by the statutory authorities. The rejection of books of accounts under Section 145(3) and the additions to the appellant's income were affirmed, emphasizing the inadequacy of explanations provided by the appellant regarding discrepancies and undisclosed sources of income. en-us Thu, 01 Aug 2013 00:00:00 +0530 Mon, 26 Aug 2013 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236414 The High Court upheld the consistent findings against the genuineness of the appellant's books of accounts, leading to the dismissal of the appeal under Section 260A of the Income Tax Act, 1961. The court determined that no substantial questions of law were involved, as the issues were factual determinations made by the statutory authorities. The rejection of books of accounts under Section 145(3) and the additions to the appellant's income were affirmed, emphasizing the inadequacy of explanations provided by the appellant regarding discrepancies and undisclosed sources of income. Case-Laws Income Tax Thu, 01 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236414