https://www.taxtmi.com/caselaws?id=469150 Additions under section 69 for alleged undisclosed cash loans and interest were found unsustainable where the Revenue relied on seized ledger material and statements recorded during search and survey proceedings, but brought no fresh evidence to distinguish earlier coordinate bench rulings on similar facts. The Tribunal followed the earlier view that the same material did not justify treating the assessee as a beneficiary of cash loan transactions, and deleted the additions in favour of the assessee. en-us Fri, 20 Jun 2025 00:00:00 +0530 Wed, 03 Jun 2026 17:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469150 Additions under section 69 for alleged undisclosed cash loans and interest were found unsustainable where the Revenue relied on seized ledger material and statements recorded during search and survey proceedings, but brought no fresh evidence to distinguish earlier coordinate bench rulings on similar facts. The Tribunal followed the earlier view that the same material did not justify treating the assessee as a beneficiary of cash loan transactions, and deleted the additions in favour of the assessee. Case-Laws Income Tax Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469150