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...
Jurisdiction of High Court u/s 260A - assessee has been unable to present declaration forms that had been filled in by him at the time of his visits to India from abroad - based on one fact it cannot possibly be said that the Appellate Tribunal’s judgment and findings therein are perverse - it is the only entry on facts for the High Court exercising its appellate jurisdiction u/s 260-A - High Court ought not to have interfered
Jurisdiction of High Court u/s 260A - assessee has been unable to present declaration forms that had been filled in by him at the time of his visits to India from abroad - based on one fact it cannot possibly be said that the Appellate Tribunal’s judgment and findings therein are perverse - it is the only entry on facts for the High Court exercising its appellate jurisdiction u/s 260-A - High Court ought not to have interfered
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