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...
Anonymous donations u/s 115BBC - the onus as well burden of proof is entirely on the assessee to provide to the AO all relevant details as contemplated u/s 115BBC to the satisfaction of the AO as to genuineness of the said donation - the assessee is directed to furnish PAN, addresses and all other relevant details of all the donors before the AO
Anonymous donations u/s 115BBC - the onus as well burden of proof is entirely on the assessee to provide to the AO all relevant details as contemplated u/s 115BBC to the satisfaction of the AO as to genuineness of the said donation - the assessee is directed to furnish PAN, addresses and all other relevant details of all the donors before the AO
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