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    <title>2025 (6) TMI 899 - ITAT INDORE</title>
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    <description>ITAT Indore allowed the appeal and set aside the addition under section 68 regarding unsecured loans from two lenders. The Tribunal applied the principle of consistency, noting that coordinate benches had previously determined these same lenders were not paper companies and did not provide accommodation entries. Following established precedents where similar questions arose regarding the same entities, the Tribunal found the lenders to be genuine and deleted the addition, emphasizing principles of consistency, continuity and credibility in judicial decisions.</description>
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      <description>ITAT Indore allowed the appeal and set aside the addition under section 68 regarding unsecured loans from two lenders. The Tribunal applied the principle of consistency, noting that coordinate benches had previously determined these same lenders were not paper companies and did not provide accommodation entries. Following established precedents where similar questions arose regarding the same entities, the Tribunal found the lenders to be genuine and deleted the addition, emphasizing principles of consistency, continuity and credibility in judicial decisions.</description>
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