https://www.taxtmi.com/caselaws?id=787570 Additions treating unsecured loans as unexplained credits under section 68 and an enhanced commission allegation were deleted because the material relied on-statements from search proceedings and an Investigation Wing report-failed to specifically identify the lender as an accommodation entry provider and no independent inquiries were made to link the lender to accommodation entries; concurrently, the assessee's documentary records (returns, audited financials, bank statements, confirmations) remained uncontradicted. The tribunal followed coordinate precedent applying the same evidentiary principles and held the additions unsustainable, allowing the appeal in favour of the assessee. en-us Mon, 02 Mar 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787570 Additions treating unsecured loans as unexplained credits under section 68 and an enhanced commission allegation were deleted because the material relied on-statements from search proceedings and an Investigation Wing report-failed to specifically identify the lender as an accommodation entry provider and no independent inquiries were made to link the lender to accommodation entries; concurrently, the assessee's documentary records (returns, audited financials, bank statements, confirmations) remained uncontradicted. The tribunal followed coordinate precedent applying the same evidentiary principles and held the additions unsustainable, allowing the appeal in favour of the assessee. Case-Laws Income Tax Mon, 02 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787570