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...
Clandestine Removal - demand based on loose slips and scribbling pads recovered from the premises - slips maintained by a specific person performing a specific duty for which he is paid cannot be brushed aside simply for the reason they are not singed/authenticated - they have evidentiary value as no evader of tax leaves all evidences to prove his guilt and that there are ample evidences to prove the malfeasance of the assessee
Clandestine Removal - demand based on loose slips and scribbling pads recovered from the premises - slips maintained by a specific person performing a specific duty for which he is paid cannot be brushed aside simply for the reason they are not singed/authenticated - they have evidentiary value as no evader of tax leaves all evidences to prove his guilt and that there are ample evidences to prove the malfeasance of the assessee
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