Assessee had taken unsecured loans during the year under consideration. It furnished confirmation of account, copies of bank statements, acknowledgment of returns and financial statements of all the creditors. the Tribunal held that, unlike share capital and share premium, which are irreversible receipts, unsecured loan was not an irreversible receipts and therefore, the angle of inquiry would be little different. Held, assessee discharged the onus and no additions can be made. (AY. 2011-12)