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...
Unexplained purchase u/s 69C - addition of the peak of financial transaction - the entries were bereft of reality and are prepared only to escape any negative observations of the auditors and authorities - it will properly be taxed if the peak amount is taken as income of the assessee - AT
Unexplained purchase u/s 69C - addition of the peak of financial transaction - the entries were bereft of reality and are prepared only to escape any negative observations of the auditors and authorities - it will properly be taxed if the peak amount is taken as income of the assessee - AT
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