https://www.taxtmi.com/caselaws?id=795443 Addition for unexplained cash credits under Section 68 requires fresh Tribunal adjudication where documentary material on the source of unsecured loans from seven lenders and cited judicial decisions were not examined. The Tribunal merely repeated the Assessing Officer's findings and cursorily rejected the assessee's authorities without assessing their factual applicability. The matter must be reconsidered on the complete record after affording the assessee a hearing. en-us Thu, 09 Jul 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795443 Addition for unexplained cash credits under Section 68 requires fresh Tribunal adjudication where documentary material on the source of unsecured loans from seven lenders and cited judicial decisions were not examined. The Tribunal merely repeated the Assessing Officer's findings and cursorily rejected the assessee's authorities without assessing their factual applicability. The matter must be reconsidered on the complete record after affording the assessee a hearing. Case-Laws Income Tax Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795443