https://www.taxtmi.com/caselaws?id=472435 Section 68 permits addition of an unsecured loan only where the credit remains unexplained. Information alleging that a lender provides accommodation entries, without verification of contrary banking evidence, does not by itself establish an unexplained cash credit. Where repayment through RTGS is supported by the lender's bank statement and remains neither verified nor disputed by the Revenue, the loan is not liable to addition under Section 68. en-us Mon, 21 Apr 2025 00:00:00 +0530 Tue, 13 Oct 2026 04:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472435 Section 68 permits addition of an unsecured loan only where the credit remains unexplained. Information alleging that a lender provides accommodation entries, without verification of contrary banking evidence, does not by itself establish an unexplained cash credit. Where repayment through RTGS is supported by the lender's bank statement and remains neither verified nor disputed by the Revenue, the loan is not liable to addition under Section 68. Case-Laws Income Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472435