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...
Addition on the basis of statement in survey u/s 133A - filed reconciliation statement - surrendered certain amount on the basis of certain discrepancies in cash and in the valuation of closing stock - cannot be conclusive and binding on the assessee once he is able to substantiate with evidence to the satisfaction of the A.O. - matter remanded
Addition on the basis of statement in survey u/s 133A - filed reconciliation statement - surrendered certain amount on the basis of certain discrepancies in cash and in the valuation of closing stock - cannot be conclusive and binding on the assessee once he is able to substantiate with evidence to the satisfaction of the A.O. - matter remanded
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