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...
Eligibility exemption u/s.54B with regard to the on money received on sale of agriculture land - undisclosed income of the block period - assessee is entitled for getting benefit of exemption under section 54B with regard to the ‘on money’ - AT
Eligibility exemption u/s.54B with regard to the on money received on sale of agriculture land - undisclosed income of the block period - assessee is entitled for getting benefit of exemption under section 54B with regard to the ‘on money’ - AT
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