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...
Allowing interest pertaining to earlier financial years as part of the cost of acquisition under the head capital gain - the assessee is certainly entitled to include the interest amount at the time of computing capital gains u/s 48
Allowing interest pertaining to earlier financial years as part of the cost of acquisition under the head capital gain - the assessee is certainly entitled to include the interest amount at the time of computing capital gains u/s 48
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