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...
AO himself admitted that the provision for pension liability and deduction under Chapter VI-A had been wrongly allowed - So it cannot be said that it was wrongly allowed on the mistake of the assessee particularly - Notice u/s 148 bad in law - AT
AO himself admitted that the provision for pension liability and deduction under Chapter VI-A had been wrongly allowed - So it cannot be said that it was wrongly allowed on the mistake of the assessee particularly - Notice u/s 148 bad in law - AT
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