https://www.taxtmi.com/article/detailed?id=14245 The tribunal analysed the bank records and bank certificate and found the credited amounts traceable to loans (including a loan against fixed deposits and unsecured advances) and to identified business and commission receipts, concluding these amounts were not business receipts and that the bank statement was conclusive on the characterization issue, obviating the need for remand for fresh adjudication. en-us Mon, 28 Apr 2025 09:10:45 +0530 Mon, 28 Apr 2025 09:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14245 The tribunal analysed the bank records and bank certificate and found the credited amounts traceable to loans (including a loan against fixed deposits and unsecured advances) and to identified business and commission receipts, concluding these amounts were not business receipts and that the bank statement was conclusive on the characterization issue, obviating the need for remand for fresh adjudication. Articles Income Tax Mon, 28 Apr 2025 09:10:45 +0530 https://www.taxtmi.com/article/detailed?id=14245