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...
Claim of trading loss - merely because the assessee itself has transferred a portion of loss to the account of the third party, the same would not disentitled the assessee to claim correct amount of loss before the tax authorities. - AT
Claim of trading loss - merely because the assessee itself has transferred a portion of loss to the account of the third party, the same would not disentitled the assessee to claim correct amount of loss before the tax authorities. - AT
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