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...
Long-term capital loss - the orders of the lower authorities are upheld wherein the assessee has been denied the set of and or carry forward of long-term capital loss on transfer of shares on which the assessee has paid securities transaction tax and are covered by the provisions of Section 10 (38) of the Act - AT
Long-term capital loss - the orders of the lower authorities are upheld wherein the assessee has been denied the set of and or carry forward of long-term capital loss on transfer of shares on which the assessee has paid securities transaction tax and are covered by the provisions of Section 10 (38) of the Act - AT
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