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...
Investment in immovable property - co-ownership - 50% addition - the entire payment of sale consideration of flat in dispute was paid by the husband of assessee - additions in the hand of the assessee is not justified - AT
Investment in immovable property - co-ownership - 50% addition - the entire payment of sale consideration of flat in dispute was paid by the husband of assessee - additions in the hand of the assessee is not justified - AT
Note: It is a system-generated summary and is for quick reference only.