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...
Addition of net profit on the basis of comparative cases - Though there was no scrutiny proceeding u/s 143(3) of the Act in earlier years but the history of the assessee becomes very important once the profit has to be determined on estimated basis - AT
Addition of net profit on the basis of comparative cases - Though there was no scrutiny proceeding u/s 143(3) of the Act in earlier years but the history of the assessee becomes very important once the profit has to be determined on estimated basis - AT
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