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 investment in silver articles - assessee failed to come out with the plausible explanation in this regard as the silver articles have been found in his possession - AO taking into consideration the social and financial standing of the family has arrived at 50% which is just and proper. - AT
Unexplained investment in silver articles - assessee failed to come out with the plausible explanation in this regard as the silver articles have been found in his possession - AO taking into consideration the social and financial standing of the family has arrived at 50% which is just and proper. - AT
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