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...
Dropping of re-assessment proceedings u/s 147 - the proceedings for reassessment u/s 147 of the Act is for the benefit of the Revenue, hence, dropping of re-assessment proceedings by the AO even in the absence of the assessee challenges the notice u/s 147/148, is justified
Dropping of re-assessment proceedings u/s 147 - the proceedings for reassessment u/s 147 of the Act is for the benefit of the Revenue, hence, dropping of re-assessment proceedings by the AO even in the absence of the assessee challenges the notice u/s 147/148, is justified
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