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...
Estimation of income - rejection of books of accounts - income earned by the assessee by indulging in providing accommodation entries of purchase and sale of goods - some expenses on the basis of reasonableness being the essence of any assessment, on an ad hoc, estimate basis allowed - AT
Estimation of income - rejection of books of accounts - income earned by the assessee by indulging in providing accommodation entries of purchase and sale of goods - some expenses on the basis of reasonableness being the essence of any assessment, on an ad hoc, estimate basis allowed - AT
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