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...
Penalty u/s 271(1)(c) - addition u/s 68 on gift received - AO had discarded and doubted the genuineness of gifts on ground of human probabilities and no authority has recorded any finding to the effect that details furnished by the assessee to be incorrect, erroneous or false - it is not a case of either concealment of income or of furnishing inaccurate particulars
Penalty u/s 271(1)(c) - addition u/s 68 on gift received - AO had discarded and doubted the genuineness of gifts on ground of human probabilities and no authority has recorded any finding to the effect that details furnished by the assessee to be incorrect, erroneous or false - it is not a case of either concealment of income or of furnishing inaccurate particulars
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