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...
Relief u/s 119(2)(b) – return of rental income & TDS thereon filed late in year 2005 for A.Y.1998-99 to 2001-02 – issuance of one consolidated TDS certificate by bank cannot be projected as a reason since separate share of each co-owners is a matter of agreement between the parties..... - HC
Relief u/s 119(2)(b) – return of rental income & TDS thereon filed late in year 2005 for A.Y.1998-99 to 2001-02 – issuance of one consolidated TDS certificate by bank cannot be projected as a reason since separate share of each co-owners is a matter of agreement between the parties..... - HC
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