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) - exemption under sections 11 and 12 denied - CIT(A) deleted the penalty on the ground that assessee has succeeded before the Gujarat High Court in quantum additions. Same was the view expressed by the Tribunal and confirmed by HC - SLP dismissed.
Penalty u/s. 271(1)(c) - exemption under sections 11 and 12 denied - CIT(A) deleted the penalty on the ground that assessee has succeeded before the Gujarat High Court in quantum additions. Same was the view expressed by the Tribunal and confirmed by HC - SLP dismissed.
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