https://www.taxtmi.com/caselaws?id=471268 Unsecured loans supported by confirmation, bank statements, PAN details and audited lender financial statements must be assessed on their own evidence. Receipt and repayment through banking channels, together with interest paid before reassessment, substantiate the transaction's identity, creditworthiness and genuineness. Suspicion arising from an alleged accommodation-entry provider's control of the lender does not, by itself, justify treating the loan as unexplained cash credit. Where the loan is satisfactorily established, the related interest disallowance cannot be sustained. en-us Fri, 09 Jan 2026 00:00:00 +0530 Wed, 26 Aug 2026 21:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471268 Unsecured loans supported by confirmation, bank statements, PAN details and audited lender financial statements must be assessed on their own evidence. Receipt and repayment through banking channels, together with interest paid before reassessment, substantiate the transaction's identity, creditworthiness and genuineness. Suspicion arising from an alleged accommodation-entry provider's control of the lender does not, by itself, justify treating the loan as unexplained cash credit. Where the loan is satisfactorily established, the related interest disallowance cannot be sustained. Case-Laws Income Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471268