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...
LTCG in connection with the furniture and fixtures attached with the transfer of tenancy rights - Since agreement nowhere speaks about the transfer of furniture and fixture, claim of the assessee not admitted - AT
LTCG in connection with the furniture and fixtures attached with the transfer of tenancy rights - Since agreement nowhere speaks about the transfer of furniture and fixture, claim of the assessee not admitted - AT
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