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...
Exemption u/s 54F - assessee hold the the asset for more than 36 months from the date of allotment of the property - no justification to treat capital gain as STCG by considering the holding period from the date of registration of the property instead of date of allotment - LTCG - exemption allowable
Exemption u/s 54F - assessee hold the the asset for more than 36 months from the date of allotment of the property - no justification to treat capital gain as STCG by considering the holding period from the date of registration of the property instead of date of allotment - LTCG - exemption allowable
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