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...
The order of the Tribunal thus suffers from patent perversity by not taking into account the cumulative factors which are in favour of the assessee and by confirming the additions made against the assessee and accepting the statement of the commission agent as gospel truth. - HC
The order of the Tribunal thus suffers from patent perversity by not taking into account the cumulative factors which are in favour of the assessee and by confirming the additions made against the assessee and accepting the statement of the commission agent as gospel truth. - HC
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