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...
The amount deposited in the bank account was in fact sale proceeds of the goods, against whom the assessee issued cheques to various dealers and earned commission – addition u/s. 69 is wholly unwarranted and unjustified - AT
The amount deposited in the bank account was in fact sale proceeds of the goods, against whom the assessee issued cheques to various dealers and earned commission – addition u/s. 69 is wholly unwarranted and unjustified - AT
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