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...
Eligibility to relief u/s. 54 - disallowance on the ground that payment for purchase of new house property has not been made within one year from the date of transfer of original asset - where the cheques issued by the assessee before filing of ITR but encashed by the builder belatedly, there is no fault on the part of assessee - exemption allowed - AT
Eligibility to relief u/s. 54 - disallowance on the ground that payment for purchase of new house property has not been made within one year from the date of transfer of original asset - where the cheques issued by the assessee before filing of ITR but encashed by the builder belatedly, there is no fault on the part of assessee - exemption allowed - AT
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