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...
Accrual of income - Addition on account of undisclosed transportation receipts - as the amount were received by the assessee on behalf of the truck owners and therefore the entire amount cannot be treat as income of the assessee. - AT
Accrual of income - Addition on account of undisclosed transportation receipts - as the amount were received by the assessee on behalf of the truck owners and therefore the entire amount cannot be treat as income of the assessee. - AT
Note: It is a system-generated summary and is for quick reference only.