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...
Even though the AO may say so that the petitioner is not entitled to raise the question of jurisdiction, while filing the appeal, but that will not prevent the petitioner from raising such ground, if the same is available to him in accordance with law.
Even though the AO may say so that the petitioner is not entitled to raise the question of jurisdiction, while filing the appeal, but that will not prevent the petitioner from raising such ground, if the same is available to him in accordance with law.
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