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...
Reliance of Audit report in the absence of books of accounts - in case where books are not made available for AO’s verification the AO should rely on the Audit Report because the said evidence is admissible under Indian Evidence Act, 1872. - AT
Reliance of Audit report in the absence of books of accounts - in case where books are not made available for AO’s verification the AO should rely on the Audit Report because the said evidence is admissible under Indian Evidence Act, 1872. - AT
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