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...
Revision under section 263 - in the absence of a positive finding of application of twin conditions that the order sought to be revised is erroneous and it is prejudicial to the interests of the revenue, it was not open for the ld. CIT to assume jurisdiction.... - AT
Revision under section 263 - in the absence of a positive finding of application of twin conditions that the order sought to be revised is erroneous and it is prejudicial to the interests of the revenue, it was not open for the ld. CIT to assume jurisdiction.... - AT
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