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...
Stock Loss in trading of wheat - genuine loss - CIT(A) failed to appreciate that delivery taken by the “Pakka Arhtias” in the capacity of agent of the assessee is to be construed as actual delivery taken by the assessee. - ld.Revenue authorities have failed to bring conclusive evidence for falsifying the claim of the assessee. - Additions deleted.
Stock Loss in trading of wheat - genuine loss - CIT(A) failed to appreciate that delivery taken by the “Pakka Arhtias” in the capacity of agent of the assessee is to be construed as actual delivery taken by the assessee. - ld.Revenue authorities have failed to bring conclusive evidence for falsifying the claim of the assessee. - Additions deleted.
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