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...
Deemed dividend addition u/s 2(22)(e) - nature of receipt - advances against sale of land - arrangement tailored by the assessee with the sole intent to wriggle out of the ramifications of having received the aforesaid amount from the company - Additions sustained.
Deemed dividend addition u/s 2(22)(e) - nature of receipt - advances against sale of land - arrangement tailored by the assessee with the sole intent to wriggle out of the ramifications of having received the aforesaid amount from the company - Additions sustained.
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