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...
Revision u/s 263 - addition u/s 68 - the assessee was only one of the conduit - entire amount of sales cannot be taxed in the hands of the assessee as unexplained cash credit - the amount of income generated by the assessee, in the capacity of acting as a conduit, i.e. commission on such entries provided by it which may be brought to tax. - AT
Revision u/s 263 - addition u/s 68 - the assessee was only one of the conduit - entire amount of sales cannot be taxed in the hands of the assessee as unexplained cash credit - the amount of income generated by the assessee, in the capacity of acting as a conduit, i.e. commission on such entries provided by it which may be brought to tax. - AT
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