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...
Admission of revised return - when the processing of a return does not amount to an assessment, CIT(A) cannot be said to have erred in admitting the revised return as a valid return and requiring the Assessing Officer to proceed on that basis- AT
Admission of revised return - when the processing of a return does not amount to an assessment, CIT(A) cannot be said to have erred in admitting the revised return as a valid return and requiring the Assessing Officer to proceed on that basis- AT
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