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...
Applicability of provisions of sec. 40A(3) - cash payments exceeding Rs.20,000 - hardship or inconvenience - payments made by bearer cheques which had to be encashed in the banks only and, therefore, the argument that the payment had to be made in cash to the agriculturists is not acceptable. - AT
Applicability of provisions of sec. 40A(3) - cash payments exceeding Rs.20,000 - hardship or inconvenience - payments made by bearer cheques which had to be encashed in the banks only and, therefore, the argument that the payment had to be made in cash to the agriculturists is not acceptable. - AT
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