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...
Levy of penalty - clandestine removal - Appellant was fully aware of the fact that the transaction would be going to be a paper transaction and not real transaction, itself indicate that culpable mental state of the Appellant - however the quantum of penalty reduced - AT
Levy of penalty - clandestine removal - Appellant was fully aware of the fact that the transaction would be going to be a paper transaction and not real transaction, itself indicate that culpable mental state of the Appellant - however the quantum of penalty reduced - AT
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