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...
Admission of additional evidence - Deduction u/s 54F - the evidences furnished are electricity bills, property tax receipts, inaugural photograph of house and the affidavit from the assessee - these evidence goes to the root of the issue, and are material evidence to prove the construction of a new asset - evidences admited
Admission of additional evidence - Deduction u/s 54F - the evidences furnished are electricity bills, property tax receipts, inaugural photograph of house and the affidavit from the assessee - these evidence goes to the root of the issue, and are material evidence to prove the construction of a new asset - evidences admited
Note: It is a system-generated summary and is for quick reference only.