Dismissing the appeal of the revenue the Court held that ; Estimate of gross profit rate of 8% and peak credit of undisclosed cash receipts is finding of fact.No substantial question of law .
CIT v. Vikas A. Shah. (2018) 404 ITR 627 (Guj) (HC)
S.143(3): Assessment – Construction business-Estimate of gross profit rate of 8% and peak credit of undisclosed cash receipts is finding of fact-No substantial question of law [ S.260A ]