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...
Deemed assessment - making an assessment with regard to an assessee by relying on details in the websites and web portals of other entities / individuals - order set aside and directed to pass assessment order afresh after new module becoming operative and shall be completed within a period of three months from the date of operation of new module
Deemed assessment - making an assessment with regard to an assessee by relying on details in the websites and web portals of other entities / individuals - order set aside and directed to pass assessment order afresh after new module becoming operative and shall be completed within a period of three months from the date of operation of new module
Note: It is a system-generated summary and is for quick reference only.