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 increased by First Appellate Authority on the appeal filed by Assessee – The enhancement of penalty by the first appellate authority without issuing show cause notice to the appellant is held as unsustainable - AT
Penalty increased by First Appellate Authority on the appeal filed by Assessee – The enhancement of penalty by the first appellate authority without issuing show cause notice to the appellant is held as unsustainable - AT
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