https://www.taxtmi.com/caselaws?id=472559 Cash-credit additions require the taxpayer to establish lender identity, creditworthiness and transaction genuineness. Confirmations, bank statements, financial records and repayment evidence can discharge that burden. An untested retracted third-party statement, without cross-examination or cogent rebuttal material, cannot by itself displace such documentary proof consistently with natural justice. Where loan transactions stand established, an estimated unexplained-expenditure addition premised on accommodation entries lacks an independent basis and is unsustainable. en-us Fri, 05 Dec 2025 00:00:00 +0530 Thu, 15 Oct 2026 19:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472559 Cash-credit additions require the taxpayer to establish lender identity, creditworthiness and transaction genuineness. Confirmations, bank statements, financial records and repayment evidence can discharge that burden. An untested retracted third-party statement, without cross-examination or cogent rebuttal material, cannot by itself displace such documentary proof consistently with natural justice. Where loan transactions stand established, an estimated unexplained-expenditure addition premised on accommodation entries lacks an independent basis and is unsustainable. Case-Laws Income Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472559