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...
Nature of loss - short term capital loss or revenue loss - loss incurred on capital contribution in joint venture - short term capital loss adjustment against the capital gain - alternative claim made by the assessee was correctly accepted by the CIT(A)
Nature of loss - short term capital loss or revenue loss - loss incurred on capital contribution in joint venture - short term capital loss adjustment against the capital gain - alternative claim made by the assessee was correctly accepted by the CIT(A)
Note: It is a system-generated summary and is for quick reference only.