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...
Addition u/s 69B - assessee purchased the land directly from PISCO at the prevalent circle rate - the presumption of the AO could not lead to a conclusion of under investment by the assessee, liable for addition - The burden was on the department to prove understatement of sale consideration which was not discharged - no addition
Addition u/s 69B - assessee purchased the land directly from PISCO at the prevalent circle rate - the presumption of the AO could not lead to a conclusion of under investment by the assessee, liable for addition - The burden was on the department to prove understatement of sale consideration which was not discharged - no addition
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