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...
Penalty - Mis declaration of goods - ppellant failed to give any satisfactory explanation for use of the sister’s address except disowning the goods and denial the contents of statement of co-noticees - penalty confirmed - AT
Penalty - Mis declaration of goods - ppellant failed to give any satisfactory explanation for use of the sister’s address except disowning the goods and denial the contents of statement of co-noticees - penalty confirmed - AT
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