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...
Addition on account of cash deposit in the bank account - unexplained sources - Anyhow if the claim of assessee may be considered favourably for receipt of marriage gift and birthday gift, assessee would have spent some expenditure on those celebrations but no evidence in this regard has also been filed. - AT
Addition on account of cash deposit in the bank account - unexplained sources - Anyhow if the claim of assessee may be considered favourably for receipt of marriage gift and birthday gift, assessee would have spent some expenditure on those celebrations but no evidence in this regard has also been filed. - AT
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