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...
Addition on unexplained money received by the appellant u/s 69A - When the sale deed was executed in the assessment year 2004-05 year, it is not acceptable that the balance amount was received by the assessee in the assessment year 2006-07 - AT
Addition on unexplained money received by the appellant u/s 69A - When the sale deed was executed in the assessment year 2004-05 year, it is not acceptable that the balance amount was received by the assessee in the assessment year 2006-07 - AT
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