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...
Rejection of books of accounts u/s 145(3) - assesee was dealing in gems and jewellery - It is difficult to maintain the stock register in this line of business of the assessee. The number of diamond pieces is also differs on size to size and accordingly valuation of diamond jewellery varies from item to item. - rejection is not valid - AT
Rejection of books of accounts u/s 145(3) - assesee was dealing in gems and jewellery - It is difficult to maintain the stock register in this line of business of the assessee. The number of diamond pieces is also differs on size to size and accordingly valuation of diamond jewellery varies from item to item. - rejection is not valid - AT
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