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...
Penalty u/s.271AAA - undisclosed income addition - the assessee's responsibility to substantiate the manner of deriving such income did not commence. - When the base requirement itself fails, the question of denying the benefit of no penalty would not arise. - AT
Penalty u/s.271AAA - undisclosed income addition - the assessee's responsibility to substantiate the manner of deriving such income did not commence. - When the base requirement itself fails, the question of denying the benefit of no penalty would not arise. - AT
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