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...
Loss arising from sale of subject land - Section 50C applicability - the assessee had certain rights under the agreement - from the clear plain and unambiguous language employed in Section 50C, it is evident that the same does not apply to a case of rights in land. - HC
Loss arising from sale of subject land - Section 50C applicability - the assessee had certain rights under the agreement - from the clear plain and unambiguous language employed in Section 50C, it is evident that the same does not apply to a case of rights in land. - HC
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