https://www.taxtmi.com/caselaws?id=440124 The Tribunal partially allowed the assessee's appeal for the assessment year 2012-13, directing the deletion of the addition of an unsecured loan under Section 68 of the Income-tax Act. The appeal for the assessment year 2014-15 was fully allowed with the same findings. The Tribunal found that the assessee had sufficiently proved the identity, genuineness, and creditworthiness of the creditor, leading to the removal of the addition. The order was pronounced on 17th May 2023 at Ahmedabad. en-us Wed, 17 May 2023 00:00:00 +0530 Mon, 10 Jul 2023 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440124 The Tribunal partially allowed the assessee's appeal for the assessment year 2012-13, directing the deletion of the addition of an unsecured loan under Section 68 of the Income-tax Act. The appeal for the assessment year 2014-15 was fully allowed with the same findings. The Tribunal found that the assessee had sufficiently proved the identity, genuineness, and creditworthiness of the creditor, leading to the removal of the addition. The order was pronounced on 17th May 2023 at Ahmedabad. Case-Laws Income Tax Wed, 17 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440124