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...
Income in this line of business has to be estimated at 5% of sales made by the assessees – The claim of the assessee for further deduction towards remuneration and interest to partners cannot be accepted - AT
Income in this line of business has to be estimated at 5% of sales made by the assessees – The claim of the assessee for further deduction towards remuneration and interest to partners cannot be accepted - AT
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