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...
Assessments under Section 153A - whatever was recovered during the search having been destroyed in a fire was not available with the AO when he framed the assessments - assessment is not sustainable - HC
Assessments under Section 153A - whatever was recovered during the search having been destroyed in a fire was not available with the AO when he framed the assessments - assessment is not sustainable - HC
Note: It is a system-generated summary and is for quick reference only.