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...
Addition of Sundry Creditors u/s 41(1) - Appellant could not get the confirmation of the parties - expenses which have not been paid for the last six years - expenses wherein not even a single creditor had demanded the money back nor the assessee made any attempt to repay the same - Addition confirmed - AT
Addition of Sundry Creditors u/s 41(1) - Appellant could not get the confirmation of the parties - expenses which have not been paid for the last six years - expenses wherein not even a single creditor had demanded the money back nor the assessee made any attempt to repay the same - Addition confirmed - AT
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