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...
Review petition before High Court - reliance on a decision from which High court was in disagreement in other decision and overlooked the judgment in the assessee’s case - Court is of the opinion that the main judgment contains errors apparent on the record - review petition allowed and order recalled
Review petition before High Court - reliance on a decision from which High court was in disagreement in other decision and overlooked the judgment in the assessee’s case - Court is of the opinion that the main judgment contains errors apparent on the record - review petition allowed and order recalled
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