https://www.taxtmi.com/caselaws?id=472050 Section 69A treatment of loan receipts as unexplained money was unsustainable where the lender's PAN, confirmation, banking records of fund transfers, and GST records established identity, transaction genuineness, and creditworthiness. These materials demonstrated that the loan was received through banking channels and that the lender had the capacity to advance funds. The unexplained-money addition was consequently deleted because the available evidence did not support its retention. en-us Mon, 24 Feb 2025 00:00:00 +0530 Mon, 28 Sep 2026 20:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472050 Section 69A treatment of loan receipts as unexplained money was unsustainable where the lender's PAN, confirmation, banking records of fund transfers, and GST records established identity, transaction genuineness, and creditworthiness. These materials demonstrated that the loan was received through banking channels and that the lender had the capacity to advance funds. The unexplained-money addition was consequently deleted because the available evidence did not support its retention. Case-Laws Income Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472050