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...
Clandestine removal - Recovery of the registers/documents/lose papers maintained in the assessee’s factory for internal movement of the goods from one section to another, by itself, are not sufficient to establish the clandestine activities.
Clandestine removal - Recovery of the registers/documents/lose papers maintained in the assessee’s factory for internal movement of the goods from one section to another, by itself, are not sufficient to establish the clandestine activities.
Note: It is a system-generated summary and is for quick reference only.
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