https://www.taxtmi.com/caselaws?id=780346 ITAT MUMBAI (LB) - AT: Third member upheld the Accountant Member's view that CIT(A) was justified in partly allowing the appeal. On merits, additions treating unsecured loans as unexplained cash credits and disallowance of alleged bogus purchases and job-work payments were deleted, the FAA having examined voluminous and identical evidence across A.Ys. 2014-15 to 2020-21 and found loan and payment transactions genuine; interest on one lender was independently considered. Res judicata was held inapplicable but consistency governs where facts are identical; no de novo remand was warranted and records are to be returned for confirmatory order. en-us Wed, 01 Oct 2025 00:00:00 +0530 Mon, 27 Oct 2025 18:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780346 ITAT MUMBAI (LB) - AT: Third member upheld the Accountant Member's view that CIT(A) was justified in partly allowing the appeal. On merits, additions treating unsecured loans as unexplained cash credits and disallowance of alleged bogus purchases and job-work payments were deleted, the FAA having examined voluminous and identical evidence across A.Ys. 2014-15 to 2020-21 and found loan and payment transactions genuine; interest on one lender was independently considered. Res judicata was held inapplicable but consistency governs where facts are identical; no de novo remand was warranted and records are to be returned for confirmatory order. Case-Laws Income Tax Wed, 01 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780346