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...
Real income - Addition on account of advances received from customers which have been transmitted to the supplier - final judgement from the courts were pending - If the Courts decides the issue in favour of the assessee, then the assessee would have to return this amount to customers. - Not taxable as no real income arose.
Real income - Addition on account of advances received from customers which have been transmitted to the supplier - final judgement from the courts were pending - If the Courts decides the issue in favour of the assessee, then the assessee would have to return this amount to customers. - Not taxable as no real income arose.
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