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...
Gift from NRIs - Department queried about financial capacity of the donors to make the gift(s) - HMay be the money came by way of bank cheques and was paid through the process of banking transaction but that itself is of no consequence - SC
Gift from NRIs - Department queried about financial capacity of the donors to make the gift(s) - HMay be the money came by way of bank cheques and was paid through the process of banking transaction but that itself is of no consequence - SC
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