https://www.taxtmi.com/caselaws?id=775295 In an unabated assessment, additions for unexplained unsecured loans can be made only if supported by incriminating material found during the relevant proceedings. The Tribunal found that no such material existed in relation to the impugned loans, so the addition could not be sustained and was deleted. en-us Mon, 02 Jun 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775295 In an unabated assessment, additions for unexplained unsecured loans can be made only if supported by incriminating material found during the relevant proceedings. The Tribunal found that no such material existed in relation to the impugned loans, so the addition could not be sustained and was deleted. Case-Laws Income Tax Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775295