https://www.taxtmi.com/caselaws?id=429589 The tribunal allowed the appeal, directing the deletion of the addition made under section 68 of the Income Tax Act regarding an unsecured loan received. The assessee successfully proved the genuineness of the transaction through various documents, despite the lender not being available for examination. The delay in filing the appeal was condoned, and the case was decided in favor of the assessee. en-us Fri, 28 Oct 2022 00:00:00 +0530 Mon, 31 Oct 2022 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429589 The tribunal allowed the appeal, directing the deletion of the addition made under section 68 of the Income Tax Act regarding an unsecured loan received. The assessee successfully proved the genuineness of the transaction through various documents, despite the lender not being available for examination. The delay in filing the appeal was condoned, and the case was decided in favor of the assessee. Case-Laws Income Tax Fri, 28 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429589