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...
Addition on account of unexplained cash credit U/s 68 r.w.s. 115BBE - in absence of any evidence, it cannot be held that the assessee has introduced his own unaccounted money by way of bogus long term capital gain - No additions.
Addition on account of unexplained cash credit U/s 68 r.w.s. 115BBE - in absence of any evidence, it cannot be held that the assessee has introduced his own unaccounted money by way of bogus long term capital gain - No additions.
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