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...
Set off of business loss against the income shown under the head income from house property u/s. 71 - Conversion of the closing stock into capital asset was essentially sale of the assets, the assessee was carrying on business - AT
Set off of business loss against the income shown under the head income from house property u/s. 71 - Conversion of the closing stock into capital asset was essentially sale of the assets, the assessee was carrying on business - AT
Note: It is a system-generated summary and is for quick reference only.
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