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...
Solely relying upon the seized document marked as Annexure addition could not have been made by the AO when the evidences brought on record clearly indicate that the sale was neither effected to the assessee nor payment has been made by the assessee - AT
Solely relying upon the seized document marked as Annexure addition could not have been made by the AO when the evidences brought on record clearly indicate that the sale was neither effected to the assessee nor payment has been made by the assessee - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
