https://www.taxtmi.com/caselaws?id=437229 The Tribunal allowed the appeal of the assessee, directing the deletion of additions made by the Assessing Officer and confirmed by the ld. CIT(A) regarding the unsecured loan and alleged commission paid. The Tribunal emphasized that the assessee had fulfilled their burden of proof, highlighting the repayment through banking channels and lack of independent investigation by the Assessing Officer. The burden of proof shifted to the revenue, which failed to provide further evidence. en-us Fri, 28 Apr 2023 00:00:00 +0530 Mon, 01 May 2023 09:10:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437229 The Tribunal allowed the appeal of the assessee, directing the deletion of additions made by the Assessing Officer and confirmed by the ld. CIT(A) regarding the unsecured loan and alleged commission paid. The Tribunal emphasized that the assessee had fulfilled their burden of proof, highlighting the repayment through banking channels and lack of independent investigation by the Assessing Officer. The burden of proof shifted to the revenue, which failed to provide further evidence. Case-Laws Income Tax Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437229