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...
Non service of notice u/s 143(2) - Apparently, the notice was sent on the wrong address as the assessee has categorically given his address in the relevant return of income - Presumption can only be raised against the assessee for service of notice u/s 143(2) when the notice was sent on the correct address. - AT
Non service of notice u/s 143(2) - Apparently, the notice was sent on the wrong address as the assessee has categorically given his address in the relevant return of income - Presumption can only be raised against the assessee for service of notice u/s 143(2) when the notice was sent on the correct address. - AT
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