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...
Penalty u/s 78 - share broking services - in the facts and circumstances of the case, assessee has acted bonafide - neither extended period of limitation is attracted nor any penalty is imposable under Section 76 or 78. - AT
Penalty u/s 78 - share broking services - in the facts and circumstances of the case, assessee has acted bonafide - neither extended period of limitation is attracted nor any penalty is imposable under Section 76 or 78. - AT
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