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...
Whether land is occupied by the assessee or it is leased out - it cannot be said that the assessee was in possession through the tenants - assets in question should be deemed to belong to the assessee and these assets are liable to be included in the assets by the assessee under wealth tax -.... - HC
Whether land is occupied by the assessee or it is leased out - it cannot be said that the assessee was in possession through the tenants - assets in question should be deemed to belong to the assessee and these assets are liable to be included in the assets by the assessee under wealth tax -.... - HC
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