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...
Once inclusion of income from the transfer of securities is held to be falling only under the head “Capital gains“, it cannot be considered as `Business income”, whether speculative or non- speculative - AT
Once inclusion of income from the transfer of securities is held to be falling only under the head “Capital gains“, it cannot be considered as `Business income”, whether speculative or non- speculative - AT
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