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...
Since assessee’s incomes were accepted u/s 44AF, after due examination of assessee’s cash deposits in the first assessment completed u/s. 143(3) r.w.s. 148 vide order dt. 09-02-2009, the addition made in the second assessment order is not sustainable.
Since assessee’s incomes were accepted u/s 44AF, after due examination of assessee’s cash deposits in the first assessment completed u/s. 143(3) r.w.s. 148 vide order dt. 09-02-2009, the addition made in the second assessment order is not sustainable.
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