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...
Capital gains - Nature of receipt - assessee was not the owner of the property but had the control over property - assessee has received a portion of the sale consideration from this transaction - Even though assessee’s name in the sale agreements is not shown as an owner, consideration is taxable as capital gains - AT
Capital gains - Nature of receipt - assessee was not the owner of the property but had the control over property - assessee has received a portion of the sale consideration from this transaction - Even though assessee’s name in the sale agreements is not shown as an owner, consideration is taxable as capital gains - AT
Note: It is a system-generated summary and is for quick reference only.
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