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...
Long Term Capital Gain - loss claimed by the assessee - In the instant case the transaction was with the group company and at the price less than the book value. - this observation of the AO does not make the transaction as colorable device to reduce the tax burden. - AT
Long Term Capital Gain - loss claimed by the assessee - In the instant case the transaction was with the group company and at the price less than the book value. - this observation of the AO does not make the transaction as colorable device to reduce the tax burden. - AT
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