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...
CIT(A) allowed the carry forward of loss to the appellant instead of setting it off against the exempt income u/s.10(38) - In view of specific provisions of section 74 A.O was not entitled to reduce the loss, from the income exempt u/s 10(38) - order of CIT(A) is correct - AT
CIT(A) allowed the carry forward of loss to the appellant instead of setting it off against the exempt income u/s.10(38) - In view of specific provisions of section 74 A.O was not entitled to reduce the loss, from the income exempt u/s 10(38) - order of CIT(A) is correct - AT
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