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...
Validity of order of ITAT rejecting the application of assessee - the assessee had raised an issue regarding consideration of certain documents which had never been seized from the assessee but were considered by the authorities - impugned order passed by the Tribunal suffers from perversity
Validity of order of ITAT rejecting the application of assessee - the assessee had raised an issue regarding consideration of certain documents which had never been seized from the assessee but were considered by the authorities - impugned order passed by the Tribunal suffers from perversity
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