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...
Extended period of limitation - suppression of facts - Where facts are known to both the parties omission by one to do what he might have done and not that he must have done, does not render it suppression. - HC
Extended period of limitation - suppression of facts - Where facts are known to both the parties omission by one to do what he might have done and not that he must have done, does not render it suppression. - HC
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