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...
Valuation of closing stock - AO has adopted the rate from the last bill - it it is in respect of only one variety of pure basmati and, therefore, could not be taken as the basis for valuing the entire stock, which included the Pusa basmati- AT
Valuation of closing stock - AO has adopted the rate from the last bill - it it is in respect of only one variety of pure basmati and, therefore, could not be taken as the basis for valuing the entire stock, which included the Pusa basmati- AT
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