Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Penalty u/s.271(1)(c) - If the additional income offered by the assessee in the revised return u/s.153A, after the search had been accepted in its entirety without detailed discussion of the seized documents, no penalty - AT
Penalty u/s.271(1)(c) - If the additional income offered by the assessee in the revised return u/s.153A, after the search had been accepted in its entirety without detailed discussion of the seized documents, no penalty - AT
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