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...
Unaccounted cash - telescoping benefit to the assessee - the cash found during the course of search represents part of such professional receipts have been accounted by the assessee and filed the return of income - No additions.
Unaccounted cash - telescoping benefit to the assessee - the cash found during the course of search represents part of such professional receipts have been accounted by the assessee and filed the return of income - No additions.
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