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...
Treatment of business loss as speculation loss - while the assessee incurred losses in derivative segment (F&O business), it has earned profits in cash segment i.e. on account of ordinary action of purchase and sale of shares simplicitor. - Loss cannot be treated as speculative loss.
Treatment of business loss as speculation loss - while the assessee incurred losses in derivative segment (F&O business), it has earned profits in cash segment i.e. on account of ordinary action of purchase and sale of shares simplicitor. - Loss cannot be treated as speculative loss.
Note: It is a system-generated summary and is for quick reference only.