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...
When there is a sufficient evidence seized material which corroborates the statement of the assessee recorded u/s 132(4) then the subsequent retraction of the statement by the assessee without any corroborating evidence cannot be accepted
When there is a sufficient evidence seized material which corroborates the statement of the assessee recorded u/s 132(4) then the subsequent retraction of the statement by the assessee without any corroborating evidence cannot be accepted
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
