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 income - Compensation received for the loss of income – cash basis of accounting - assessee as admitted that he was following the cash system of accounting and hence the amounts in question cannot be taxed as the same was not received - AT
Accrual of income - Compensation received for the loss of income – cash basis of accounting - assessee as admitted that he was following the cash system of accounting and hence the amounts in question cannot be taxed as the same was not received - AT
Note: It is a system-generated summary and is for quick reference only.
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