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...
Cessation of loan liability - Addition u/s 28 - at no point of time before the authorities under the Act, was it the Revenue’s case that the waiver of loan should be brought to tax u/s 28 (iv) of the Act. No such claim was made either as a principal submission or even in the alternative - No additions.
Cessation of loan liability - Addition u/s 28 - at no point of time before the authorities under the Act, was it the Revenue’s case that the waiver of loan should be brought to tax u/s 28 (iv) of the Act. No such claim was made either as a principal submission or even in the alternative - No additions.
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