https://www.taxtmi.com/caselaws?id=465863 The dominant issue was whether the ITAT erred in deleting the trading addition relating to unexplained loans allegedly taken from a benami concern and the corresponding interest claimed thereon. The HC held that the revenue's challenge was covered by an earlier Tribunal decision, and the appeal against that decision had already been dismissed by the HC, leaving no debatable legal issue. Consequently, no substantial question of law arose, and the appeal was dismissed, sustaining the ITAT's deletion of the additions. en-us Tue, 10 Apr 2018 00:00:00 +0530 Mon, 12 Jan 2026 20:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465863 The dominant issue was whether the ITAT erred in deleting the trading addition relating to unexplained loans allegedly taken from a benami concern and the corresponding interest claimed thereon. The HC held that the revenue's challenge was covered by an earlier Tribunal decision, and the appeal against that decision had already been dismissed by the HC, leaving no debatable legal issue. Consequently, no substantial question of law arose, and the appeal was dismissed, sustaining the ITAT's deletion of the additions. Case-Laws Income Tax Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465863