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...
Indexed costs of acquisition - family arrangement - sibling of the assessee relinquished their rights. - the indexed cost of acquisition of such capital asset has to be computed with reference to the year in which the previous owner first held the asset. - AT
Indexed costs of acquisition - family arrangement - sibling of the assessee relinquished their rights. - the indexed cost of acquisition of such capital asset has to be computed with reference to the year in which the previous owner first held the asset. - AT
Note: It is a system-generated summary and is for quick reference only.