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...
Order beyond the scope of show cause notice - appellate authority having moved outside the scope of the show cause notices or the impugned order, makes the order passed by him as unjustified and unwarranted - AT
Order beyond the scope of show cause notice - appellate authority having moved outside the scope of the show cause notices or the impugned order, makes the order passed by him as unjustified and unwarranted - AT
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