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...
Income of the HUF or individual assessee - Capital gain assessment - obvious from the sale deed that the property in question was undisputedly transferred by four co-owners and not by any HUF or its Karta - capital gain, whatsoever, earned of his share, shall be taxable in the hands of the assessee
Income of the HUF or individual assessee - Capital gain assessment - obvious from the sale deed that the property in question was undisputedly transferred by four co-owners and not by any HUF or its Karta - capital gain, whatsoever, earned of his share, shall be taxable in the hands of the assessee
Note: It is a system-generated summary and is for quick reference only.