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...
Computation of capital gain - the proportionate expenditure which has been paid by the assessee to the IL&FS was assessee’s liability and directly relates to sale of shares i.e., transfer of capital asset - deduction of expenditure allowed - AT
Computation of capital gain - the proportionate expenditure which has been paid by the assessee to the IL&FS was assessee’s liability and directly relates to sale of shares i.e., transfer of capital asset - deduction of expenditure allowed - AT
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