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...
Search and Seizure Operations u/s 132 of Income Tax Act - Relying upon well-established principles of claiming privilege under Sections 123 and 124 of the Evidence Act application filed by the Income Tax department allowed - HC
Search and Seizure Operations u/s 132 of Income Tax Act - Relying upon well-established principles of claiming privilege under Sections 123 and 124 of the Evidence Act application filed by the Income Tax department allowed - HC
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