https://www.taxtmi.com/caselaws?id=177851 HC dismissed the appeal, upholding the findings of the CIT(A) and the Tribunal that cash receipts credited to the sale account were reflected in the assessee's profit and could not be treated as undisclosed income. The departmental representative failed to challenge the factual findings or advance substantive arguments. Because the determinations were factual, they did not warrant interference and no substantial question of law arose. en-us Fri, 09 Apr 2010 00:00:00 +0530 Mon, 17 Nov 2025 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177851 HC dismissed the appeal, upholding the findings of the CIT(A) and the Tribunal that cash receipts credited to the sale account were reflected in the assessee's profit and could not be treated as undisclosed income. The departmental representative failed to challenge the factual findings or advance substantive arguments. Because the determinations were factual, they did not warrant interference and no substantial question of law arose. Case-Laws Income Tax Fri, 09 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177851