https://www.taxtmi.com/caselaws?id=792550 Where unsecured loans had already been disclosed as income by the ultimate beneficiary, the same amount could not be added again in the hands of the assessee, and the deletion of the addition was upheld. The estimated commission or unexplained expenditure, being consequential to those loans, was also confined to 1% because the revenue produced no concrete material to justify a higher estimate. The appellate relief therefore remained undisturbed, as the record did not support sustaining duplicate taxation or enhancing the commission addition without evidentiary basis. en-us Thu, 23 Apr 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792550 Where unsecured loans had already been disclosed as income by the ultimate beneficiary, the same amount could not be added again in the hands of the assessee, and the deletion of the addition was upheld. The estimated commission or unexplained expenditure, being consequential to those loans, was also confined to 1% because the revenue produced no concrete material to justify a higher estimate. The appellate relief therefore remained undisturbed, as the record did not support sustaining duplicate taxation or enhancing the commission addition without evidentiary basis. Case-Laws Income Tax Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792550