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...
Addition towards the notional interest - Onus is on the Revenue to prove that the assessee has earned the income. On the contrary, onus is on the assessee when the assessee claimed that an income is exempt from tax. - AT
Addition towards the notional interest - Onus is on the Revenue to prove that the assessee has earned the income. On the contrary, onus is on the assessee when the assessee claimed that an income is exempt from tax. - AT
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