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...
Power of AO in remanded matter - impact of direction of Tribunal - role of the AO was limited to giving effect to the directions of the Tribunal - if the Department had any legal dispute with the decision of the Tribunal, it was always open to the Department to challenge the same in accordance with law - he exceeded his brief virtually coming to the conclusion that the Tribunal was not justified in issuing such directions
Power of AO in remanded matter - impact of direction of Tribunal - role of the AO was limited to giving effect to the directions of the Tribunal - if the Department had any legal dispute with the decision of the Tribunal, it was always open to the Department to challenge the same in accordance with law - he exceeded his brief virtually coming to the conclusion that the Tribunal was not justified in issuing such directions
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