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...
Disallowance u/s 40A(3) - purchase of lands - burden of proof lies upon the Assessee to prove before the AO that the cash payments for which deduction is claimed are squarely fall within four corners of the exceptional circumstances enumerated in Section 6DD - not affording an opportunity to the Assessee is miscarriage of justice
Disallowance u/s 40A(3) - purchase of lands - burden of proof lies upon the Assessee to prove before the AO that the cash payments for which deduction is claimed are squarely fall within four corners of the exceptional circumstances enumerated in Section 6DD - not affording an opportunity to the Assessee is miscarriage of justice
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