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...
Deduction u/s 54F - house purchased in the name of his wife - The entire purchase consideration was paid only by the assessee and not a single penny was contributed by the assessee’s wife. - Deduction allowed - HC
Deduction u/s 54F - house purchased in the name of his wife - The entire purchase consideration was paid only by the assessee and not a single penny was contributed by the assessee’s wife. - Deduction allowed - HC
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