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...
Disallowance out of job work expenses - Though the assessee had provided complete details of the persons doing the job work, including their names and addresses, the A.O did not deem it fit to make any enquiry whatsoever from them. The A.O made a selfanalysis of the matter, but even this analysis was not put to the assessee. - No addition - AT
Disallowance out of job work expenses - Though the assessee had provided complete details of the persons doing the job work, including their names and addresses, the A.O did not deem it fit to make any enquiry whatsoever from them. The A.O made a selfanalysis of the matter, but even this analysis was not put to the assessee. - No addition - AT
Note: It is a system-generated summary and is for quick reference only.