Assessing Officer treated the increase in unsecured loans as unexplained for want of evidence. Tribunal held that since assessee filed additional evidence before Tribunal citing lack of proper advice, said evidence was admitted conditionally and matter was remitted to Assessing Officer for fresh verification. Interest paid on loan also remitted back to the Assessing Officer. Assessing Officer was directed to re-examine the claim of interest expenditure after verifying additional evidence and after allowing assessee a reasonable opportunity to substantiate that interest paid to related parties was neither excessive nor in violation of section 13. Assessee was directed to  demonstrate that interest paid was commensurate with market conditions and did not confer an unjust benefit on specified persons. Tribunal also held that corpus without written direction from donor, same would not qualify as corpus under section 11(1)(d).  (AY. 2016-17)