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...
Penalty u/s 271(1)(c) - salary that was omitted to be declared in the return of income - assessee cannot be made liable for penalty as there is a bona fide mistake of omission in not showing the salary received from the previous employers. - AT
Penalty u/s 271(1)(c) - salary that was omitted to be declared in the return of income - assessee cannot be made liable for penalty as there is a bona fide mistake of omission in not showing the salary received from the previous employers. - AT
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