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 68 v/s 69 - unexplained deposit in the bank account - sum was not credited in the books of accounts, but the amount was found credited in the bank account of the assessee - The correct course of action for taxing the sums paid into the bank account is to tax u/s 69 and not u/s 68 - AT
Addition u/s 68 v/s 69 - unexplained deposit in the bank account - sum was not credited in the books of accounts, but the amount was found credited in the bank account of the assessee - The correct course of action for taxing the sums paid into the bank account is to tax u/s 69 and not u/s 68 - AT
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