The assessee had taken unsecured loan from various persons . The Assessee has filed the confirmation letters . The AO has doubted the genuineness  of the  loan and made addition as cash credits . The Tribunal is also confirmed the addition .  On appeal by the assessee allowing the appeal the Court held that the assessee need not prove the source of the source . Accordingly the addition was deleted . Followed PCIT v Veedhata Tower Pvt Ltd ( 2018) 403 ITR 415 (Bom) (HC). (ITA NO. 6160 /Mum/2016 dt 11-05 2017 (AY. 2010-11)  ( ITA No 1750 of 2017 dt 22-01 2020 )