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...
Applicability of Doctrine of merger – doctrine of merger will not be applicable inasmuch as the subject matter of appeal by party was entirely different with the subject matter of appeal by the Revenue. - AT
Applicability of Doctrine of merger – doctrine of merger will not be applicable inasmuch as the subject matter of appeal by party was entirely different with the subject matter of appeal by the Revenue. - AT
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