Tag Archives: Shelter Infra Projects Ltd.

Deletion of unexplained cash credit and bogus trading liability additions based on additional evidence involves purely factual findings, raising no substantial question of law

By | October 13, 2026

Deletion of unexplained cash credit and bogus trading liability additions based on additional evidence involves purely factual findings, raising no substantial question of law Issue Whether any substantial question of law arises under Section 260A against an ITAT order deleting/restricting additions made under Section 68 (unexplained cash credits/accommodation entries) and bogus trading liabilities when the… Read More »