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...
Bogus purchases - tribunal hold that no addition can be made merely on the basis of the statement recorded by the third party i.e. Sales Tax Department - two Revenue authorities have recorded concurrent finding with regard to the genuineness of the transactions, hence not like to disturb the same in the present appeal - no substantial question of law
Bogus purchases - tribunal hold that no addition can be made merely on the basis of the statement recorded by the third party i.e. Sales Tax Department - two Revenue authorities have recorded concurrent finding with regard to the genuineness of the transactions, hence not like to disturb the same in the present appeal - no substantial question of law
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