The Tribunal allowing the appeal of the Assessee, held that, the assessee had discharged its primary onus of fulfilling the three important ingredients of s. 68. The lender, in a sworn statement, admitted the fact of granting of loan, burden is discharged. In the absence of such a fact-based finding to prove that the assessee’s own money was routed through banking channels in the garb of loan, the addition is not sustained in law.