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...
Assessment of capital gains in the hands of assessee HUF - claim of the assessee is that the capital gains has arisen in the individual capacity of the assessee - since assessee failed to discharge the onus, addition confirmed.
Assessment of capital gains in the hands of assessee HUF - claim of the assessee is that the capital gains has arisen in the individual capacity of the assessee - since assessee failed to discharge the onus, addition confirmed.
Note: It is a system-generated summary and is for quick reference only.
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