https://www.taxtmi.com/caselaws?id=793486 An unsecured loan addition under section 68 was deleted because the assessee produced documentary evidence of the lender, the source of funds and the source chain, and the revenue made no contrary enquiry. Transfer pricing on coal imports was set aside for fresh determination because the margin comparison had not been made on a like-for-like basis, with adjustments needed for sales commission, freight and port clearance charges. The transfer pricing issue on interest on receivables was remanded for limited verification of whether interest was charged from non-AE customers. Penalty initiation linked to education cess disallowance was treated as consequential to the underlying issue. en-us Fri, 29 May 2026 00:00:00 +0530 Wed, 17 Jun 2026 07:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793486 An unsecured loan addition under section 68 was deleted because the assessee produced documentary evidence of the lender, the source of funds and the source chain, and the revenue made no contrary enquiry. Transfer pricing on coal imports was set aside for fresh determination because the margin comparison had not been made on a like-for-like basis, with adjustments needed for sales commission, freight and port clearance charges. The transfer pricing issue on interest on receivables was remanded for limited verification of whether interest was charged from non-AE customers. Penalty initiation linked to education cess disallowance was treated as consequential to the underlying issue. Case-Laws Income Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793486