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...
Notice issued to assessee u/s 148 on the basis of information received from DIT(Investigation) on the basis of search & seizure operation conducted at the premises of another assessee is void-ab-initio. Provisions of 153C could be invoked and not 148/147.
Notice issued to assessee u/s 148 on the basis of information received from DIT(Investigation) on the basis of search & seizure operation conducted at the premises of another assessee is void-ab-initio. Provisions of 153C could be invoked and not 148/147.
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