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 - details have already disclosed before the AO and while framing the assesment, the Assessing Officer has considered the same. It is only because of pressure of work he could not incorporate the details in an order u/s 143(3) - when the records speak like this it would not be permissible for AO to reopen the assessment - HC
Reopening of assessment - details have already disclosed before the AO and while framing the assesment, the Assessing Officer has considered the same. It is only because of pressure of work he could not incorporate the details in an order u/s 143(3) - when the records speak like this it would not be permissible for AO to reopen the assessment - HC
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