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...
Penalty u/s. 271(1)(c) - depreciation at higher rates on valuation of the office flats - the assessee has come out with bonafide explanation and under these circumstances no penalty is exigible
Penalty u/s. 271(1)(c) - depreciation at higher rates on valuation of the office flats - the assessee has come out with bonafide explanation and under these circumstances no penalty is exigible
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