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...
Revision u/s 263 - deduction u/s 54B - transfer of agricultural land by Scheduled Caste person was prohibited under Land Reforms Act - when the transfer itself is prohibited then the alleged notarized agreement would not bring the case in the category of transfer of ownership without any formal deed of title even if consideration was paid and the possession was handed over - deduction not allowable - revision valid
Revision u/s 263 - deduction u/s 54B - transfer of agricultural land by Scheduled Caste person was prohibited under Land Reforms Act - when the transfer itself is prohibited then the alleged notarized agreement would not bring the case in the category of transfer of ownership without any formal deed of title even if consideration was paid and the possession was handed over - deduction not allowable - revision valid
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