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...
Penalty u/s 271AAB - undisclosed income - CIT(A) while adjudicating the appeal had failed to deal with the contention of the assessee that no penalty u/s 271AAB was leviable since there was no undisclosed income of the assessee as defined in the section - matter remanded with a direction to to pass a speaking order
Penalty u/s 271AAB - undisclosed income - CIT(A) while adjudicating the appeal had failed to deal with the contention of the assessee that no penalty u/s 271AAB was leviable since there was no undisclosed income of the assessee as defined in the section - matter remanded with a direction to to pass a speaking order
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