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 to agriculture income - none of these two aspects were established by the assessee i.e. the ownership of the agricultural land in the hands of the assessee and the basis of computing agricultural income - additions confirmed - AT
Treatment to agriculture income - none of these two aspects were established by the assessee i.e. the ownership of the agricultural land in the hands of the assessee and the basis of computing agricultural income - additions confirmed - AT
Note: It is a system-generated summary and is for quick reference only.
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