https://www.taxtmi.com/caselaws?id=794019 Unsecured loans received and repaid through banking channels, supported by bank statements and the lender's income-tax returns, were held to satisfy the Tribunal that the section 68 addition was not justified. Relying on jurisdictional precedents, the HC found no substantial question of law arising from the Tribunal's order. The deletion of the addition was therefore upheld and the Revenue's challenge failed. en-us Tue, 09 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794019 Unsecured loans received and repaid through banking channels, supported by bank statements and the lender's income-tax returns, were held to satisfy the Tribunal that the section 68 addition was not justified. Relying on jurisdictional precedents, the HC found no substantial question of law arising from the Tribunal's order. The deletion of the addition was therefore upheld and the Revenue's challenge failed. Case-Laws Income Tax Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794019