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...
Claim of depreciation going by definition of undisclosed income in Section 158B(b) of the Act cannot be said to be allowable or deductible expense as it is really written down value of the assets hence it cannot be said to be an income.... - HC
Claim of depreciation going by definition of undisclosed income in Section 158B(b) of the Act cannot be said to be allowable or deductible expense as it is really written down value of the assets hence it cannot be said to be an income.... - HC
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