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...
Reopening of assessment - Assessing Officer framed the impugned order within 16 days of disposing of the objections of the assessee - AO should have allowed four weeks’ time to the assessee to seek their legal remedies after rejection of the objections of the assessee.
Reopening of assessment - Assessing Officer framed the impugned order within 16 days of disposing of the objections of the assessee - AO should have allowed four weeks’ time to the assessee to seek their legal remedies after rejection of the objections of the assessee.
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