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...
Exemption u/s. 54 - new property purchased was in the name of two persons namely the assessee and his brother - 100% consideration paid by the assessee - full exemption allowed to assessee - AT
Exemption u/s. 54 - new property purchased was in the name of two persons namely the assessee and his brother - 100% consideration paid by the assessee - full exemption allowed to assessee - AT
Note: It is a system-generated summary and is for quick reference only.