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...
Additions u/s 69 - assessee’s father has purchased site in assessee’s name and also the assessee’s father has invested towards construction of property, the A.O. was incorrect in making addition towards cost of construction in the hands of the assessee. - AT
Additions u/s 69 - assessee’s father has purchased site in assessee’s name and also the assessee’s father has invested towards construction of property, the A.O. was incorrect in making addition towards cost of construction in the hands of the assessee. - AT
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