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...
Unexplained credits – alleged bogus share application money received – Involvement of the assessee in such modus operandi is clearly indicated by valid material made available to the A.O. as a result of investigations carried out by the revenue authorities into the activities of such “entry providers” - Tribunal erred in confirming the deletion of the addition made u/s 68
Unexplained credits – alleged bogus share application money received – Involvement of the assessee in such modus operandi is clearly indicated by valid material made available to the A.O. as a result of investigations carried out by the revenue authorities into the activities of such “entry providers” - Tribunal erred in confirming the deletion of the addition made u/s 68
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