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...
Where goods have not reached the appellants premises and have been diverted in-between and, therefore, the credit taken by the appellants without actually receiving the goods is a clear case of fraud and thus credit cannot be allowed..... - AT
Where goods have not reached the appellants premises and have been diverted in-between and, therefore, the credit taken by the appellants without actually receiving the goods is a clear case of fraud and thus credit cannot be allowed..... - AT
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