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...
Assessbility of amount received for surrender of tenancy right – Once Section 45 cannot be applied, it is not open to the Department to impose tax on such capital receipt by the assessee under any other section..... - HC
Assessbility of amount received for surrender of tenancy right – Once Section 45 cannot be applied, it is not open to the Department to impose tax on such capital receipt by the assessee under any other section..... - HC
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