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...
Disallowance of brokerage paid to various persons by considering them to be ingenuine - When the Department has accepted the Income Tax Returns of the brokers and did not find any infirmity then it is not imperative by the AO to compel the lady brokers for verification whose details have already been provided by the ld. AR of the assessee as per the format of the AO. - Additions deleted - AT
Disallowance of brokerage paid to various persons by considering them to be ingenuine - When the Department has accepted the Income Tax Returns of the brokers and did not find any infirmity then it is not imperative by the AO to compel the lady brokers for verification whose details have already been provided by the ld. AR of the assessee as per the format of the AO. - Additions deleted - AT
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