https://www.taxtmi.com/caselaws?id=23309 The Tribunal's deletion of the addition for cash credits was upheld because it had examined the full record, including confirmatory certificates, statements recorded by the Assessing Officer, and evidence of interest payments by cheque, and found that the assessee had discharged the burden of proving genuineness. The High Court held that this factual conclusion was supported by the material on record and was not perverse. The genuineness of the cash credits was treated as a pure question of fact, so no referable question of law arose and the reference was declined. en-us Wed, 10 Jan 1990 00:00:00 +0530 Fri, 18 Dec 2009 12:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23309 The Tribunal's deletion of the addition for cash credits was upheld because it had examined the full record, including confirmatory certificates, statements recorded by the Assessing Officer, and evidence of interest payments by cheque, and found that the assessee had discharged the burden of proving genuineness. The High Court held that this factual conclusion was supported by the material on record and was not perverse. The genuineness of the cash credits was treated as a pure question of fact, so no referable question of law arose and the reference was declined. Case-Laws Income Tax Wed, 10 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23309