https://www.taxtmi.com/caselaws?id=464458 Under Section 260A of the Income-tax Act, 1961, no substantial question of law arose where the Tribunal deleted additions for unsecured loans and interest after examining financial statements, bank records, PAN and income-tax particulars, creditor examinations, banking payment of interest, tax deduction at source, and subsequent repayment. The High Court found that the Assessing Officer produced no adverse material to dislodge these factual findings, and the revenue's challenge amounted only to a request for reappreciation of evidence. The appeal was dismissed, leaving the Tribunal's factual conclusions undisturbed. en-us Mon, 19 Feb 2024 00:00:00 +0530 Thu, 30 Oct 2025 20:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464458 Under Section 260A of the Income-tax Act, 1961, no substantial question of law arose where the Tribunal deleted additions for unsecured loans and interest after examining financial statements, bank records, PAN and income-tax particulars, creditor examinations, banking payment of interest, tax deduction at source, and subsequent repayment. The High Court found that the Assessing Officer produced no adverse material to dislodge these factual findings, and the revenue's challenge amounted only to a request for reappreciation of evidence. The appeal was dismissed, leaving the Tribunal's factual conclusions undisturbed. Case-Laws Income Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464458