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...
Reopening of assessment - sale price of the shares - LTCG or STCG - certain shares had been acquired by the Assessee by way of a gift - the statement of shareholding indicating the dates on which the subject shares were acquired was provided to the AO in response to the queries raised by him. - the notice is occasioned by a change of opinion and therefore quashed - HC
Reopening of assessment - sale price of the shares - LTCG or STCG - certain shares had been acquired by the Assessee by way of a gift - the statement of shareholding indicating the dates on which the subject shares were acquired was provided to the AO in response to the queries raised by him. - the notice is occasioned by a change of opinion and therefore quashed - HC
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