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...
Data already collected by the bank in their various branches are electronically processed by the appellant - Computerized data processing is specifically excluded from the scope of BAS – no question of confirmation of demand under BAS would arise - AT
Data already collected by the bank in their various branches are electronically processed by the appellant - Computerized data processing is specifically excluded from the scope of BAS – no question of confirmation of demand under BAS would arise - AT
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