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...
Computation of LTCG – The findings in the case of arm's length transaction cannot be applied to the transaction of the assessee, where the parties were interrelated and the assessee was involved in tax evading methods - AT
Computation of LTCG – The findings in the case of arm's length transaction cannot be applied to the transaction of the assessee, where the parties were interrelated and the assessee was involved in tax evading methods - AT
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