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...
Deletion of disallowance of interest – AO directed to bring the interest earned, on diversion of fund from assessee's CC account to the SB accounts of family members, to tax in the hands of the assessee - AT
Deletion of disallowance of interest – AO directed to bring the interest earned, on diversion of fund from assessee's CC account to the SB accounts of family members, to tax in the hands of the assessee - AT
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