https://www.taxtmi.com/caselaws?id=776927 HC upheld the ITAT's deletion of an addition under section 68 for unexplained cash deposits during the demonetisation period. The court found the dispute was a question of fact not entertainable in an appeal under section 260A, and that the findings of the lower authorities were not perverse, having factual and legal basis. Consequently, the HC refused revenue's challenge and held no substantial question of law arose for consideration. en-us Tue, 12 Aug 2025 00:00:00 +0530 Thu, 21 Aug 2025 08:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776927 HC upheld the ITAT's deletion of an addition under section 68 for unexplained cash deposits during the demonetisation period. The court found the dispute was a question of fact not entertainable in an appeal under section 260A, and that the findings of the lower authorities were not perverse, having factual and legal basis. Consequently, the HC refused revenue's challenge and held no substantial question of law arose for consideration. Case-Laws Income Tax Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776927