https://www.taxtmi.com/caselaws?id=785712 Addition under section 68 challenged on account of unsecured loans was addressed on the basis that the assessee discharged the primary onus to prove lender identity, creditworthiness and genuineness of transactions; the appellate authoritys fact-based findings accepting documentary and other evidence were held sufficient to justify deletion of the addition. Addition founded on credible information from investigation wing was not sustained where the taxpayer furnished satisfactory proof, and the Revenues grounds on this issue were dismissed. en-us Wed, 26 Nov 2025 00:00:00 +0530 Wed, 28 Jan 2026 18:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785712 Addition under section 68 challenged on account of unsecured loans was addressed on the basis that the assessee discharged the primary onus to prove lender identity, creditworthiness and genuineness of transactions; the appellate authoritys fact-based findings accepting documentary and other evidence were held sufficient to justify deletion of the addition. Addition founded on credible information from investigation wing was not sustained where the taxpayer furnished satisfactory proof, and the Revenues grounds on this issue were dismissed. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785712