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...
Reduction of rate of gross profit from 20.89% adopted in assessment to 8.15% of turnover - Non production of books of accounts was beyond the control of the assessee - gross profits declared by the assessee should be taken at 8.50% which would meet the ends of justice - AT
Reduction of rate of gross profit from 20.89% adopted in assessment to 8.15% of turnover - Non production of books of accounts was beyond the control of the assessee - gross profits declared by the assessee should be taken at 8.50% which would meet the ends of justice - AT
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