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...
Revision u/s 263 - claim of additional expenses made by the assessee in its re-revised return which was subsequently withdrawn - the present is a fit case for exercise of the suo-motu revisional powers of the learned CIT - SC
Revision u/s 263 - claim of additional expenses made by the assessee in its re-revised return which was subsequently withdrawn - the present is a fit case for exercise of the suo-motu revisional powers of the learned CIT - SC
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