https://www.taxtmi.com/caselaws?id=795345 Cash loan source stood explained through creditor evidence and demonstrated personal savings. Loans from six creditors were supported by their identities, addresses, affidavits and land records establishing creditworthiness; an earlier inconsistent investigation explanation could not displace that evidence without identified defects. The remaining amount was supported by recurring dairy and agricultural income and agricultural landholding over prior years. Restricting available savings without a stated basis was arbitrary. Consequently, the full cash loan was treated as explained and the unexplained-source addition was deleted. en-us Tue, 30 Jun 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795345 Cash loan source stood explained through creditor evidence and demonstrated personal savings. Loans from six creditors were supported by their identities, addresses, affidavits and land records establishing creditworthiness; an earlier inconsistent investigation explanation could not displace that evidence without identified defects. The remaining amount was supported by recurring dairy and agricultural income and agricultural landholding over prior years. Restricting available savings without a stated basis was arbitrary. Consequently, the full cash loan was treated as explained and the unexplained-source addition was deleted. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795345