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...
Assessee could not satisfactorily explain the reason for selling the motor car to its own director at a price less than the WDV as per the record of the assessee – short term capital loss on sale of motor car restricted - AT
Assessee could not satisfactorily explain the reason for selling the motor car to its own director at a price less than the WDV as per the record of the assessee – short term capital loss on sale of motor car restricted - AT
Note: It is a system-generated summary and is for quick reference only.