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...
When the order passed by the TPO was a nullity in law and void ab initio, AO cannot entertain a belief that certain income chargeable to tax had escaped assessment u/s 147 - subsequent order passed by the AO u/s 143(3) r.w.s. 147 and 144C quashed - AT
When the order passed by the TPO was a nullity in law and void ab initio, AO cannot entertain a belief that certain income chargeable to tax had escaped assessment u/s 147 - subsequent order passed by the AO u/s 143(3) r.w.s. 147 and 144C quashed - AT
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