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...
When CIT [A] and the Tribunal both concurrently came to the conclusion that there is no evidence supporting the AO's version that the assessee had invested large amount in purchase of the land, then no substantial question of law arises - HC
When CIT [A] and the Tribunal both concurrently came to the conclusion that there is no evidence supporting the AO's version that the assessee had invested large amount in purchase of the land, then no substantial question of law arises - HC
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