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...
Challenge of assessment order passed in remand proceeding in writ - bogus donation - It is a fit case to relegate the petitioner to alternate remedy making it clear that all questions raised including questions pertaining to cross-examination can be raised before CIT-A and the issue of whether the cash was rerouted to the writ petitioner against payment of donation being a factual dispute can also be gone into by CIT-A
Challenge of assessment order passed in remand proceeding in writ - bogus donation - It is a fit case to relegate the petitioner to alternate remedy making it clear that all questions raised including questions pertaining to cross-examination can be raised before CIT-A and the issue of whether the cash was rerouted to the writ petitioner against payment of donation being a factual dispute can also be gone into by CIT-A
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