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...
Disallowance of interest expenditure - assessee failed to show when the land was actually purchased by the assessee against the advances to given - assessee has not charged interest on these advances and has paid huge bank interest - additions confirmed.
Disallowance of interest expenditure - assessee failed to show when the land was actually purchased by the assessee against the advances to given - assessee has not charged interest on these advances and has paid huge bank interest - additions confirmed.
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