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...
Reassessment u/s 147 – Reopening of assessment – when falsity comes to notice the assessee cannot turned around and say that since “you accepted my lie, now your hands are tied and you can do nothing“ - HC
Reassessment u/s 147 – Reopening of assessment – when falsity comes to notice the assessee cannot turned around and say that since “you accepted my lie, now your hands are tied and you can do nothing“ - HC
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