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...
Validity of exercising jurisdiction u/s.263 - Application of the principle of diversion of income by overriding title - transfer of capital asset inherited - The line of difference between ss. 263 and 264 is that while the former can be invoked to remove the prejudice caused to the State the latter can be invoked to remove the prejudice caused to the assessee. - AT
Validity of exercising jurisdiction u/s.263 - Application of the principle of diversion of income by overriding title - transfer of capital asset inherited - The line of difference between ss. 263 and 264 is that while the former can be invoked to remove the prejudice caused to the State the latter can be invoked to remove the prejudice caused to the assessee. - AT
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