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...
Addition u/s 56(2)(vii)(c) - difference between the fair market value of the shares and consideration received by the company from the assessee to whom bonus shares issued - issue of Bonus Shares was never envisaged to be taxed under the provisions of section 56(2)(vii) - Additions deleted.
Addition u/s 56(2)(vii)(c) - difference between the fair market value of the shares and consideration received by the company from the assessee to whom bonus shares issued - issue of Bonus Shares was never envisaged to be taxed under the provisions of section 56(2)(vii) - Additions deleted.
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