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...
Not allowing the assessee set-off of the business losses against other eligible heads of income in accordance with the law is a mistake apparent from records u/s 154 - AO was directed to rectify its order.
Not allowing the assessee set-off of the business losses against other eligible heads of income in accordance with the law is a mistake apparent from records u/s 154 - AO was directed to rectify its order.
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