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...
Questions framed by the tribunal to by answered by the High Court - though it is a mixed question and could not have been entertained in appeal unless a foundation was laid for the same before the Assessing Officer and the First Appellate Authority, that objection is rejected and the question is entertained - HC
Questions framed by the tribunal to by answered by the High Court - though it is a mixed question and could not have been entertained in appeal unless a foundation was laid for the same before the Assessing Officer and the First Appellate Authority, that objection is rejected and the question is entertained - HC
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