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...
Protective assessment - no addition can be made in the hands of the assessee - the protective addition made in the hands of the assessee for these three assessment years, was not justified - AT
Protective assessment - no addition can be made in the hands of the assessee - the protective addition made in the hands of the assessee for these three assessment years, was not justified - AT
Note: It is a system-generated summary and is for quick reference only.