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...
Genuineness of loss from trading of shares - The time gap involved between purchase and sale of shares is more than one year and shares were demated. In the circumstances, the transactions cannot be held as "not genuine" merely based on suspicion. Suspicion however, be strong cannot take the place of proof. - AT
Genuineness of loss from trading of shares - The time gap involved between purchase and sale of shares is more than one year and shares were demated. In the circumstances, the transactions cannot be held as "not genuine" merely based on suspicion. Suspicion however, be strong cannot take the place of proof. - AT
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