https://www.taxtmi.com/caselaws?id=463776 An addition under section 68 could not be sustained where the remand report and factual findings showed that the receipt was sale consideration from investment, reflected in the balance-sheet and verified by the Assessing Officer, rather than an unsecured loan or unexplained credit. The CIT(A) deleted the addition on that basis and the Tribunal affirmed after reappreciating the material. On those facts, no substantial question of law arose and the revenue's challenge failed. en-us Wed, 16 Apr 2025 00:00:00 +0530 Mon, 15 Sep 2025 17:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463776 An addition under section 68 could not be sustained where the remand report and factual findings showed that the receipt was sale consideration from investment, reflected in the balance-sheet and verified by the Assessing Officer, rather than an unsecured loan or unexplained credit. The CIT(A) deleted the addition on that basis and the Tribunal affirmed after reappreciating the material. On those facts, no substantial question of law arose and the revenue's challenge failed. Case-Laws Income Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463776