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...
Income from house property - Annual rent - Whether the Income Tax Appellate Tribunal was correct in law in directing the Assessing Officer to determine the property income on the basis of actual rent received by the assessee and in ignoring the provisions of law as contained in Section 23 (1) (a) of the Income Tax Act, 1961? - Held No..... - HC
Income from house property - Annual rent - Whether the Income Tax Appellate Tribunal was correct in law in directing the Assessing Officer to determine the property income on the basis of actual rent received by the assessee and in ignoring the provisions of law as contained in Section 23 (1) (a) of the Income Tax Act, 1961? - Held No..... - HC
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