https://www.taxtmi.com/caselaws?id=470356 Additional evidence on share investment, including payment timing, share allotment and bank records, was admitted and verified in remand proceedings. Acceptance that the investment came from the assessee's own substantial funds supported deletion of the unexplained-investment addition. For unsecured loans, verified creditors' ledger accounts, tax returns, bank records and financial statements established creditor identity, creditworthiness and transaction genuineness, supporting deletion of the unexplained cash-credit addition. Where remand verification accepts evidence establishing the investment source or the three requirements for loan credits, the related addition cannot be sustained. en-us Mon, 18 May 2026 00:00:00 +0530 Thu, 23 Jul 2026 20:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470356 Additional evidence on share investment, including payment timing, share allotment and bank records, was admitted and verified in remand proceedings. Acceptance that the investment came from the assessee's own substantial funds supported deletion of the unexplained-investment addition. For unsecured loans, verified creditors' ledger accounts, tax returns, bank records and financial statements established creditor identity, creditworthiness and transaction genuineness, supporting deletion of the unexplained cash-credit addition. Where remand verification accepts evidence establishing the investment source or the three requirements for loan credits, the related addition cannot be sustained. Case-Laws Income Tax Mon, 18 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470356