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...
Nature of income - The assessee has miserably failed to prove that it was owning any capital rights in the property in question which was purchased by the company - the amount received by the assessee HUF is not in lieu of surrender of any capital rights but its income from other sources - AT
Nature of income - The assessee has miserably failed to prove that it was owning any capital rights in the property in question which was purchased by the company - the amount received by the assessee HUF is not in lieu of surrender of any capital rights but its income from other sources - AT
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