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...
Maintainability of Writ Petition - petition against initiation of inquiry - mere issuance of the notice or giving a reply would not constitute a cause of action - Decided against the assessee. - HC
Maintainability of Writ Petition - petition against initiation of inquiry - mere issuance of the notice or giving a reply would not constitute a cause of action - Decided against the assessee. - HC
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