https://www.taxtmi.com/caselaws?id=778088 ITAT upheld CIT(A)'s deletion of an addition under s.69 after the assessee satisfactorily proved one source and produced banked loan receipts from her brother and his HUF for the balance. The AO and CIT(A) recorded no adverse findings on lenders' identity, creditworthiness or genuineness. Given the assessee's long-term NRI status and documentary proof, the tribunal found no basis for addition and allowed the appeal. en-us Mon, 25 Aug 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778088 ITAT upheld CIT(A)'s deletion of an addition under s.69 after the assessee satisfactorily proved one source and produced banked loan receipts from her brother and his HUF for the balance. The AO and CIT(A) recorded no adverse findings on lenders' identity, creditworthiness or genuineness. Given the assessee's long-term NRI status and documentary proof, the tribunal found no basis for addition and allowed the appeal. Case-Laws Income Tax Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778088