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...
Deemed application of income u/s 11(1), Explanation 2 - although the Assessee did not give the intimation at the time of filing the original returns, admittedly, the intimation was enclosed with the revised return - no error having been committed by the ITAT in holding this issue in favour of the Assessee
Deemed application of income u/s 11(1), Explanation 2 - although the Assessee did not give the intimation at the time of filing the original returns, admittedly, the intimation was enclosed with the revised return - no error having been committed by the ITAT in holding this issue in favour of the Assessee
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