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 u/s 14A(1) - where shares were held as stock-in-trade and therefore it becomes business activity of assessee - these were not investments made by assessee in order to fall within the ambit of Rule 8D (iii) -
Disallowance u/s 14A(1) - where shares were held as stock-in-trade and therefore it becomes business activity of assessee - these were not investments made by assessee in order to fall within the ambit of Rule 8D (iii) -
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