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...
LTCG Addition - denial of natural justice - the Assessing Officer’s second round assessment order sufficiently indicates that he had afforded a number of opportunities to the assessee, but this taxpayer never ever turned up along with the corresponding explanation. - The assessee’s stand before us seeks to shift his onus on the department side does not deserve to be concurred with - AT
LTCG Addition - denial of natural justice - the Assessing Officer’s second round assessment order sufficiently indicates that he had afforded a number of opportunities to the assessee, but this taxpayer never ever turned up along with the corresponding explanation. - The assessee’s stand before us seeks to shift his onus on the department side does not deserve to be concurred with - AT
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