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...
Rectification of mistake - Addition of sponsorship and promotional income received by assessee - Authorities below failed to appreciate that marketing income been considered as net of expenses, and therefore does not appear separately having credited under the head income. - Additions deleted - AT
Rectification of mistake - Addition of sponsorship and promotional income received by assessee - Authorities below failed to appreciate that marketing income been considered as net of expenses, and therefore does not appear separately having credited under the head income. - Additions deleted - AT
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