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...
Rsassessment u/s 147 - no return was filed by assessee - once the AO was satisfied about the income escapement no further investigation as to what was the ground for the assessee to have not filed the return. - HC
Rsassessment u/s 147 - no return was filed by assessee - once the AO was satisfied about the income escapement no further investigation as to what was the ground for the assessee to have not filed the return. - HC
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