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...
Disallowance of labour charges etc. paid in cash - non-availability of documentary evidences on the part of the assessee - the primary onus to establish the bonafides of the transactions always lies with the assessee, which has not been discharged in the instant case - AT
Disallowance of labour charges etc. paid in cash - non-availability of documentary evidences on the part of the assessee - the primary onus to establish the bonafides of the transactions always lies with the assessee, which has not been discharged in the instant case - AT
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