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...
Penalty u/s 271(1)(c) - Addition for unsecured loan u/s 68 - the assessee was not found able to substantiate the explanation pertaining amount of unsecured loan received, but the assessee successfully proved that the explanation is bona fide and all the material facts relating to the same was disclosed by him before the authorities below - No penalty - AT
Penalty u/s 271(1)(c) - Addition for unsecured loan u/s 68 - the assessee was not found able to substantiate the explanation pertaining amount of unsecured loan received, but the assessee successfully proved that the explanation is bona fide and all the material facts relating to the same was disclosed by him before the authorities below - No penalty - AT
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