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    <title>2025 (3) TMI 1996 - ITAT KOLKATA</title>
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    <description>An unsecured loan supported by confirmation, bank statements and other documentary evidence cannot be treated as unexplained cash credit where interest was paid after tax deduction at source, the lender responded to the statutory information notice, and no discrepancy was identified in the evidence. Repayment of the loan further supported the documented transaction. The stated conclusion directs deletion of the addition because the premise that the lender had not complied with the information notice was factually incorrect.</description>
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      <title>2025 (3) TMI 1996 - ITAT KOLKATA</title>
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      <description>An unsecured loan supported by confirmation, bank statements and other documentary evidence cannot be treated as unexplained cash credit where interest was paid after tax deduction at source, the lender responded to the statutory information notice, and no discrepancy was identified in the evidence. Repayment of the loan further supported the documented transaction. The stated conclusion directs deletion of the addition because the premise that the lender had not complied with the information notice was factually incorrect.</description>
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