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...
Validity of order of orders of Commissioner (appeal) in favor of assessee - assessee submitted the documents first time before the commissioner (appeals) - There is nothing that prevented the department from calling for these particulars and examine the genuineness of the documents - Appeal of the revenue dismissed - AT
Validity of order of orders of Commissioner (appeal) in favor of assessee - assessee submitted the documents first time before the commissioner (appeals) - There is nothing that prevented the department from calling for these particulars and examine the genuineness of the documents - Appeal of the revenue dismissed - AT
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