Inaugurating the new headquarters of the National Investigation Agency here, the minister said such allegations are levelled "from time to time".
"Such allegations have surfaced in the past too. They are levelled from time to time. It has no basis," he told reporters on the sidelines of the function.
News portal The Wire reported that a firm owned by Shah's son Jay Amit Shah saw a huge rise in turnover after the BJP came to power in 2014.
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