https://www.taxtmi.com/caselaws?id=801078 Reassessment based on Investigation Wing information identifying accommodation entries can rest on tangible material where it is verified against financial records and an independent satisfaction of income escapement is recorded; this avoids borrowed satisfaction. Cash-credit additions require proper examination of lenders' confirmations, tax returns, financial statements and bank records to establish identity, creditworthiness and genuineness. Non-response to information notices alone does not dispense with that examination. Claimed lender declarations and related tax payments under the Vivad Se Vishwas Scheme require verification before determining the unexplained-credit issue. en-us Tue, 29 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801078 Reassessment based on Investigation Wing information identifying accommodation entries can rest on tangible material where it is verified against financial records and an independent satisfaction of income escapement is recorded; this avoids borrowed satisfaction. Cash-credit additions require proper examination of lenders' confirmations, tax returns, financial statements and bank records to establish identity, creditworthiness and genuineness. Non-response to information notices alone does not dispense with that examination. Claimed lender declarations and related tax payments under the Vivad Se Vishwas Scheme require verification before determining the unexplained-credit issue. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801078