https://www.taxtmi.com/caselaws?id=786790 Unexplained cash credit under Section 68 was contested; the tribunal examined documentary evidence showing bank transactions, income-tax returns, balance sheets and source-of-funds statements and found no specific defects identified by lower authorities. Applying the principle that adequate documentary proof and routing through banking channels can discharge the explanation for credits, the tribunal relied on relevant precedents and deleted the addition. Outcome: the addition of the challenged amount under Section 68 is set aside in favour of the assessee. en-us Tue, 17 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786790 Unexplained cash credit under Section 68 was contested; the tribunal examined documentary evidence showing bank transactions, income-tax returns, balance sheets and source-of-funds statements and found no specific defects identified by lower authorities. Applying the principle that adequate documentary proof and routing through banking channels can discharge the explanation for credits, the tribunal relied on relevant precedents and deleted the addition. Outcome: the addition of the challenged amount under Section 68 is set aside in favour of the assessee. Case-Laws Income Tax Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786790