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 gains – determination of date of acquisition – property acquired through inheritance - acquired by previous owner prior to 1-4-1981- benefit of indexation shall be available from the year when previous owner first acquired it.
Long-term Capital gains – determination of date of acquisition – property acquired through inheritance - acquired by previous owner prior to 1-4-1981- benefit of indexation shall be available from the year when previous owner first acquired it.
Note: It is a system-generated summary and is for quick reference only.
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