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...
Reopening of assessment - The fact of non existence of HUF is paramount and strikes to the very root of purported jurisdiction sought to be acquired by the AO u/s 147 - notice u/s 148 is void ab initio and bad in law. - AT
Reopening of assessment - The fact of non existence of HUF is paramount and strikes to the very root of purported jurisdiction sought to be acquired by the AO u/s 147 - notice u/s 148 is void ab initio and bad in law. - AT
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