https://www.taxtmi.com/caselaws?id=440234 Addition for unsecured loans turned on whether the taxpayer discharged the burden of proof as to identity, genuineness and creditworthiness of lenders. The appellate factfinders accepted primary documentary evidence - PAN copy, ledger entries, confirmations, bank statements and audited books - and found the assessing officer had not identified any specific deficiency in those records; accordingly the appellate deletion of the addition was sustained as a factual conclusion not open to interference. No substantial question of law was found. en-us Wed, 03 May 2023 00:00:00 +0530 Sat, 31 Jan 2026 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440234 Addition for unsecured loans turned on whether the taxpayer discharged the burden of proof as to identity, genuineness and creditworthiness of lenders. The appellate factfinders accepted primary documentary evidence - PAN copy, ledger entries, confirmations, bank statements and audited books - and found the assessing officer had not identified any specific deficiency in those records; accordingly the appellate deletion of the addition was sustained as a factual conclusion not open to interference. No substantial question of law was found. Case-Laws Income Tax Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440234