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...
Additions u/s 69A - Once the assessee has sold the ornaments in this year, the onus was on the assessee to prove that it has been acquired either by way of inheritance or by her in the earlier years - AT
Additions u/s 69A - Once the assessee has sold the ornaments in this year, the onus was on the assessee to prove that it has been acquired either by way of inheritance or by her in the earlier years - AT
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