Assessing Officer treated total equity investments reflected at the end of the year as unexplained and also treated the figure of loans and advances outstanding at the end of the year as unexplained, which was affirmed by the CIT(A). Tribunal deleted additions after examining audited financial statements, balance sheet schedules, and documents available in the public domain. On appeal, the Court held that since the decision of the Tribunal was supported by documents produced before it, no substantial questions of law arose for consideration.