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...
Undisclosed cash receipt - validity of the assessment u/s.153A - the reliance placed by the Assessing Officer on the loose papers is not justified at all. - the question of making any addition is not justified in the absence of other corroborative evidence to that effect - AT
Undisclosed cash receipt - validity of the assessment u/s.153A - the reliance placed by the Assessing Officer on the loose papers is not justified at all. - the question of making any addition is not justified in the absence of other corroborative evidence to that effect - AT
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