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...
Valuation – By consenting to enhancement of value and thereby foregoing need for SCN, appellant made it unnecessary for Revenue to establish valuation any further as consented value in effect becomes declared transaction value requiring no further investigation or justification and as such violation of principles of natural justice cannot be alleged - AT
Valuation – By consenting to enhancement of value and thereby foregoing need for SCN, appellant made it unnecessary for Revenue to establish valuation any further as consented value in effect becomes declared transaction value requiring no further investigation or justification and as such violation of principles of natural justice cannot be alleged - AT
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