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...
Assessment completed under Section 143(3) r/w. Section 153A - rightly, the assessing officer rejected the belated retraction and proceeded to complete the assessment relying on the document seized and the two statements of the assessee himself. - HC
Assessment completed under Section 143(3) r/w. Section 153A - rightly, the assessing officer rejected the belated retraction and proceeded to complete the assessment relying on the document seized and the two statements of the assessee himself. - HC
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