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...
Small service provider exemption upto 10 lakhs - clubbing of clearance - another proprietorship firm run by the son of the assessee - clubbing cannot be made without making inquiry and in the absence of evidence - AT
Small service provider exemption upto 10 lakhs - clubbing of clearance - another proprietorship firm run by the son of the assessee - clubbing cannot be made without making inquiry and in the absence of evidence - AT
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