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...
Accrual of interest income – interest was not received - doubt on receipt of income in future - non-receipt of interest alone cannot be a criteria for not offering the same as the income of the assessee - AT
Accrual of interest income – interest was not received - doubt on receipt of income in future - non-receipt of interest alone cannot be a criteria for not offering the same as the income of the assessee - AT
Note: It is a system-generated summary and is for quick reference only.
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