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...
Reopening of assessment u/s 147 - accommodation entry receipts - As regards merits of the case Assessing Officer has issued notice which had remained uncompliance with. The assessee’s plea of the assessee having no onus to prove the creditworthiness of the party is not sustainable - AT
Reopening of assessment u/s 147 - accommodation entry receipts - As regards merits of the case Assessing Officer has issued notice which had remained uncompliance with. The assessee’s plea of the assessee having no onus to prove the creditworthiness of the party is not sustainable - AT
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