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...
Unexplained cash deposits - husband and wife are having joint bank a/c - any amount deposited by her husband which he would have earned from a separate business, it cannot be added to the hands of the assessee. - AT
Unexplained cash deposits - husband and wife are having joint bank a/c - any amount deposited by her husband which he would have earned from a separate business, it cannot be added to the hands of the assessee. - AT
Note: It is a system-generated summary and is for quick reference only.