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...
Validity of notice / proceedings u/s.158BD - AO of the searched person himself is not sure as to under which provision of the Act, action should be taken - notice in the instant case could have been issued only u/s.148 and not u/s.158BD - AT
Validity of notice / proceedings u/s.158BD - AO of the searched person himself is not sure as to under which provision of the Act, action should be taken - notice in the instant case could have been issued only u/s.148 and not u/s.158BD - AT
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