https://www.taxtmi.com/caselaws?id=472621 Uncorroborated investigation material or suspicion cannot displace unrebutted documentary evidence supporting share transactions conducted through recognised brokers, demat accounts and banking channels; denial of requested cross-examination also breaches natural justice. A loan recorded in the books and supported by bank records does not meet the statutory conditions for unexplained investment merely because its commercial purpose is not explained. Unexplained cash-credit treatment requires identification of a specific credit in the books; unverified accommodation-entry information, without an identified credit, independent verification or cross-examination, cannot support an addition. en-us Tue, 22 Apr 2025 00:00:00 +0530 Sat, 17 Oct 2026 18:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472621 Uncorroborated investigation material or suspicion cannot displace unrebutted documentary evidence supporting share transactions conducted through recognised brokers, demat accounts and banking channels; denial of requested cross-examination also breaches natural justice. A loan recorded in the books and supported by bank records does not meet the statutory conditions for unexplained investment merely because its commercial purpose is not explained. Unexplained cash-credit treatment requires identification of a specific credit in the books; unverified accommodation-entry information, without an identified credit, independent verification or cross-examination, cannot support an addition. Case-Laws Income Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472621