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...
Short term capital gain arising out on transfer of land - nothing illegal about the conversion of land by the assessee into stock -in-trade - no infirmity in the order of CIT(A) in applying the provisions of section 45(2)& provisions of section 50C will not apply to computation of capital gain on conversion of land in assessment year 2000-01 - AT
Short term capital gain arising out on transfer of land - nothing illegal about the conversion of land by the assessee into stock -in-trade - no infirmity in the order of CIT(A) in applying the provisions of section 45(2)& provisions of section 50C will not apply to computation of capital gain on conversion of land in assessment year 2000-01 - AT
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