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...
Reopening of assessment - mode of service of notice - By affixture notice - Merely because there was some error in service of notices on the assessee, statutory liability of the assessee to pay tax on capital gain was not over. - AT
Reopening of assessment - mode of service of notice - By affixture notice - Merely because there was some error in service of notices on the assessee, statutory liability of the assessee to pay tax on capital gain was not over. - AT
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