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...
Excess jewellery found during the course of search - Jewellery belonging to family member (i.e sone and wife) or not? - person to whom said jewellery belongs - Excess jewellery found in the name of son of the appellant and wife of the assessee cannot be assessed in the hands of the assessee - AO directed to delete the additions - AT
Excess jewellery found during the course of search - Jewellery belonging to family member (i.e sone and wife) or not? - person to whom said jewellery belongs - Excess jewellery found in the name of son of the appellant and wife of the assessee cannot be assessed in the hands of the assessee - AO directed to delete the additions - AT
Note: It is a system-generated summary and is for quick reference only.