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...
Treatment of LTCG u/s 54 - Assessee has paid the amount within the time but Assessee got the occupancy certificate after three years - the Assessee is entitled for deduction u/s 54 - AT
Treatment of LTCG u/s 54 - Assessee has paid the amount within the time but Assessee got the occupancy certificate after three years - the Assessee is entitled for deduction u/s 54 - AT
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