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...
Exemption u/s 54 - assessee purchased the new residential house within the time period stipulated in Sec.54 but possession was not taken - Asssessee was duly entitled for claim of exemption under the said statutory provision irrespective of the fact that possession was not taken..
Exemption u/s 54 - assessee purchased the new residential house within the time period stipulated in Sec.54 but possession was not taken - Asssessee was duly entitled for claim of exemption under the said statutory provision irrespective of the fact that possession was not taken..
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