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 based on foreign HSBC bank accounts - information received from French Government under DTAA - no material or evidence to say that the assessee was connected with the bank accounts in question - addition is is based on the presumption that the assessee has routed the money sourced from India through the three entities into the bank accounts in question - presumption, howsoever, strong cannot substitute an evidence - no addition
Addition based on foreign HSBC bank accounts - information received from French Government under DTAA - no material or evidence to say that the assessee was connected with the bank accounts in question - addition is is based on the presumption that the assessee has routed the money sourced from India through the three entities into the bank accounts in question - presumption, howsoever, strong cannot substitute an evidence - no addition
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