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...
Power to transfer cases - We do not see what difficulty he would have, if the assessee’s account, of which he is the Managing Director, is also processed at the same time where his individual and his wife is processed. - HC
Power to transfer cases - We do not see what difficulty he would have, if the assessee’s account, of which he is the Managing Director, is also processed at the same time where his individual and his wife is processed. - HC
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