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...
Computation of capital gain - evidence of cost of improvement - claim of the assessee was rightly rejected by authority below in the absence of the bills of material and labour or any proof of having incurred renovation expenditure - quotation was not an evidence of actual expenditure - no substantial question of law arise
Computation of capital gain - evidence of cost of improvement - claim of the assessee was rightly rejected by authority below in the absence of the bills of material and labour or any proof of having incurred renovation expenditure - quotation was not an evidence of actual expenditure - no substantial question of law arise
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