https://www.taxtmi.com/caselaws?id=466970 Documentary verification and departmental remand support can discharge the assessee's burden for unsecured loans under section 68, so the addition could not be sustained once loan confirmations were found prima facie in order. Likewise, consultancy fees supported by confirmation, income-tax returns, financial statements, and tax deduction at source under section 194J were accepted on factual verification because the recipient's identity and the nature of the expenditure were established. The ITAT Mumbai accordingly treated both additions as unsustainable on the evidence and held that the revenue had not rebutted the material or displaced the appellate findings. en-us Mon, 24 Feb 2025 00:00:00 +0530 Sat, 28 Feb 2026 08:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466970 Documentary verification and departmental remand support can discharge the assessee's burden for unsecured loans under section 68, so the addition could not be sustained once loan confirmations were found prima facie in order. Likewise, consultancy fees supported by confirmation, income-tax returns, financial statements, and tax deduction at source under section 194J were accepted on factual verification because the recipient's identity and the nature of the expenditure were established. The ITAT Mumbai accordingly treated both additions as unsustainable on the evidence and held that the revenue had not rebutted the material or displaced the appellate findings. Case-Laws Income Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466970