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...
Rectification petition u/s 154 - CIT(A) was of the view that the assessee could not substantiate existence of the said party - The scheme of section 154 of the Act does not permit correction of such errors, even if there is any error - AT
Rectification petition u/s 154 - CIT(A) was of the view that the assessee could not substantiate existence of the said party - The scheme of section 154 of the Act does not permit correction of such errors, even if there is any error - AT
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