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...
Extended period of limitation - Where facts are known to both the parties the omission by one to do what he might have done and not that he must have done, does not render it suppression. - SC
Extended period of limitation - Where facts are known to both the parties the omission by one to do what he might have done and not that he must have done, does not render it suppression. - SC
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