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...
Penalty u/s 271(1)(c) - assessee had not withheld any relevant information regarding the short term capital gains from the AO which was based on the valuation report of an architect which was partly accepted by the Ld. CIT (A) - there is no factual finding that the assessee had furnished any inaccurate particulars while bifurcating the value between land and buildings while computing STCG - no penalty
Penalty u/s 271(1)(c) - assessee had not withheld any relevant information regarding the short term capital gains from the AO which was based on the valuation report of an architect which was partly accepted by the Ld. CIT (A) - there is no factual finding that the assessee had furnished any inaccurate particulars while bifurcating the value between land and buildings while computing STCG - no penalty
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