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...
Validity of revised return – Termination of agreement –the real question is not whether income is received on accrual basis or on receipt basis, but, it is whether actually there was an income at all - revised return accepted - AT
Validity of revised return – Termination of agreement –the real question is not whether income is received on accrual basis or on receipt basis, but, it is whether actually there was an income at all - revised return accepted - AT
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