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) - disclosure of income during survey - had it been the intention of the appellant to disclose the income voluntarily then the assessee would have disclosed the same by filing the revised return before survey which proves inaccurate particulars were filed in order to conceal the income in the original return of income - levy of penalty confirmed.
Penalty u/s 271(1)(c) - disclosure of income during survey - had it been the intention of the appellant to disclose the income voluntarily then the assessee would have disclosed the same by filing the revised return before survey which proves inaccurate particulars were filed in order to conceal the income in the original return of income - levy of penalty confirmed.
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