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...
TP Adjustment - non speaking order - silent in considering submissions of the assessee - the ld.CIT(A) reproduced 40 pages of written submission given by the assessee, and thereafter concluded the finding in five-six lines - it is apparent that such finding does not contain any adjudication on the submissions of the assessee and not sustainable
TP Adjustment - non speaking order - silent in considering submissions of the assessee - the ld.CIT(A) reproduced 40 pages of written submission given by the assessee, and thereafter concluded the finding in five-six lines - it is apparent that such finding does not contain any adjudication on the submissions of the assessee and not sustainable
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