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) - bogus purchases - If the assessee has submitted all the documentary evidences to substantiate the purchases so made then merely making of estimated addition of 15% will not attract the penalty
Penalty u/s 271(1)(c) - bogus purchases - If the assessee has submitted all the documentary evidences to substantiate the purchases so made then merely making of estimated addition of 15% will not attract the penalty
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