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...
Rental income - whether should be based on the earning of the APPL-company, which runs a business centre in the said premises and also other rentals from other tenants in it - This kind of half-backed attempt of AO in taxing the income of property is unsustainable in law - AT
Rental income - whether should be based on the earning of the APPL-company, which runs a business centre in the said premises and also other rentals from other tenants in it - This kind of half-backed attempt of AO in taxing the income of property is unsustainable in law - AT
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