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...
Disclosure of additional income before settlement commission u/s 245C(1) - whether for every year mentioned in the application there should be a disclosure? - fundamental test of "full and true disclosure" - there need not be disclosure of additional income in every year that is covered by the application.
Disclosure of additional income before settlement commission u/s 245C(1) - whether for every year mentioned in the application there should be a disclosure? - fundamental test of "full and true disclosure" - there need not be disclosure of additional income in every year that is covered by the application.
Note: It is a system-generated summary and is for quick reference only.