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...
When the assessee acted under bonafide belief on a particular aspect and there were difference of opinion in the department on such aspect, the extended period of limitation cannot be invoked.
When the assessee acted under bonafide belief on a particular aspect and there were difference of opinion in the department on such aspect, the extended period of limitation cannot be invoked.
Note: It is a system-generated summary and is for quick reference only.
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