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...
Treating the income from transfer of the rights enjoyed by the assessee as capital receipt -. In the absence of sale of a particular asset, revenue cannot assume that the sums are taxable on transfer of land. - AT
Treating the income from transfer of the rights enjoyed by the assessee as capital receipt -. In the absence of sale of a particular asset, revenue cannot assume that the sums are taxable on transfer of land. - AT
Note: It is a system-generated summary and is for quick reference only.
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