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...
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Order of the tribunal dismissing the appeal - no reasons whatsoever have been recorded by the Tribunal and the matter has been decided in cryptic manner by recording only that it had agreed with the reasons given by the Joint Commissioner (Appeals), such an order cannot be sustained in law.
Order of the tribunal dismissing the appeal - no reasons whatsoever have been recorded by the Tribunal and the matter has been decided in cryptic manner by recording only that it had agreed with the reasons given by the Joint Commissioner (Appeals), such an order cannot be sustained in law.
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