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...
Non admitting assessee’s claim through revised computation - AO was of the opinion that since the original return was filed belatedly, the assesee was not eligible to file revised return u/s 139 (5) - AO has no power to admit but ITAT has power to admit the claim of the assessee.
Non admitting assessee’s claim through revised computation - AO was of the opinion that since the original return was filed belatedly, the assesee was not eligible to file revised return u/s 139 (5) - AO has no power to admit but ITAT has power to admit the claim of the assessee.
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