The Tribunal held that the double entries appearing in the bank statements for repayment of the loan which were cancelled and reflected as deposits in the bank could be verified by the Revenue from the necessary details of real-time gross settlement application to the bank and the bank statements. If no such verification had been carried out by the authorities, then it will be assumed that the assessee had received a sum in one entry lakhs from the party and not the sum of both the entries as alleged by the Revenue. The onus shifted upon the Revenue to disprove the contention of the assessee based on the documentary evidence. Though the transactions of the loan received by the assessee were not free from doubt, once repayment of the loan had been established based on the documentary evidence; the credit entries could not be looked into in isolation ignoring the debit entries. (AY.2012-13)