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...
Addition of the depreciation from contract income and Tripper income - claim not made by the assessee in his return of income since assessee had shown his income under the presumptive taxation u/s. 44AD and 44AE - the AO erroneously without application of mind has assumed that assessee has claimed depreciation which fact has not been examined properly by the Ld. CIT(A) while passing the impugned order - Additions to be deleted - AT
Addition of the depreciation from contract income and Tripper income - claim not made by the assessee in his return of income since assessee had shown his income under the presumptive taxation u/s. 44AD and 44AE - the AO erroneously without application of mind has assumed that assessee has claimed depreciation which fact has not been examined properly by the Ld. CIT(A) while passing the impugned order - Additions to be deleted - AT
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