https://www.taxtmi.com/caselaws?id=299777 Concurrent findings that cash deposits claimed as agricultural income lacked credible documentary support, and that interest credited in a recurring deposit account was not shown by material evidence to relate to earlier years, were treated as factual determinations. The Tribunal upheld the additions under section 68 of the Income-tax Act, 1961, because the assessee failed to maintain proper accounts and did not discharge the burden of explaining the credits. On section 260A review, the High Court held that the issues raised were essentially factual and did not give rise to any substantial question of law, so the additions were not interfered with. en-us Thu, 13 Feb 2020 00:00:00 +0530 Wed, 29 Dec 2021 08:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299777 Concurrent findings that cash deposits claimed as agricultural income lacked credible documentary support, and that interest credited in a recurring deposit account was not shown by material evidence to relate to earlier years, were treated as factual determinations. The Tribunal upheld the additions under section 68 of the Income-tax Act, 1961, because the assessee failed to maintain proper accounts and did not discharge the burden of explaining the credits. On section 260A review, the High Court held that the issues raised were essentially factual and did not give rise to any substantial question of law, so the additions were not interfered with. Case-Laws Income Tax Thu, 13 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299777