https://www.taxtmi.com/caselaws?id=786720 ITAT treated bank statements, lender ledger, lender PAN and tax returns as sufficient evidence to establish the genuineness of a loan receipt and the creditor's capacity; the routed flow of funds and subsequent-year repayment through banking channels were held as strong corroborative circumstances negating adverse inference in the year of receipt, and thus the addition under unexplained credit was deleted with appeal allowed for the assessee. en-us Fri, 13 Feb 2026 00:00:00 +0530 Wed, 18 Feb 2026 08:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786720 ITAT treated bank statements, lender ledger, lender PAN and tax returns as sufficient evidence to establish the genuineness of a loan receipt and the creditor's capacity; the routed flow of funds and subsequent-year repayment through banking channels were held as strong corroborative circumstances negating adverse inference in the year of receipt, and thus the addition under unexplained credit was deleted with appeal allowed for the assessee. Case-Laws Income Tax Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786720