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...
Non recording of finding of facts - income from sale of shares - What the assessee had to prove before the lower adjudication authorities was that it continued to be an investor in current AY. This finding of fact has not been entered at any stage of the proceedings. - impugned order of the tribunal is erroneous and perverse, give rise a substantial question of law - matter remanded
Non recording of finding of facts - income from sale of shares - What the assessee had to prove before the lower adjudication authorities was that it continued to be an investor in current AY. This finding of fact has not been entered at any stage of the proceedings. - impugned order of the tribunal is erroneous and perverse, give rise a substantial question of law - matter remanded
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