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 gain - actual owner of the property - Holder of Power Of Attorney (POA) - Transfer of asset u/s 2(47) - In the absence of any transfer document coupled with transfer of possession it cannot be concluded that the assessee was owner of the property in law.- AT
Long term capital gain - actual owner of the property - Holder of Power Of Attorney (POA) - Transfer of asset u/s 2(47) - In the absence of any transfer document coupled with transfer of possession it cannot be concluded that the assessee was owner of the property in law.- AT
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