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...
Carry forward of Business Loss u/s 72 - petitioner claims that in case benefit under Section 72 is granted to the petitioner, then the said benefit should be available to the petitioner in terms of sub-section 3 to Section 115JB of the Act - authorities must consider the request of the petitioner for grant of concession/relief under Section 72.... - HC
Carry forward of Business Loss u/s 72 - petitioner claims that in case benefit under Section 72 is granted to the petitioner, then the said benefit should be available to the petitioner in terms of sub-section 3 to Section 115JB of the Act - authorities must consider the request of the petitioner for grant of concession/relief under Section 72.... - HC
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