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...
Computation of LTCG - not granted of benefit of cost of acquisition - the tribunal has recorded reasons for remanding the matters to the AO in the light of the claim of the assessee for substituting the FMV as on 1/4/1981 and to consider the claim of exemption as per the provisions of the law in light of the relevant CBDT Circular - no error has been committed by the Tribunal
Computation of LTCG - not granted of benefit of cost of acquisition - the tribunal has recorded reasons for remanding the matters to the AO in the light of the claim of the assessee for substituting the FMV as on 1/4/1981 and to consider the claim of exemption as per the provisions of the law in light of the relevant CBDT Circular - no error has been committed by the Tribunal
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