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...
Capital gain on property gifted - Execution of sale deed instead of gift deed wrongly in favor of Daughter in law (DIL) - DIL has not paid the amount as mentioned in the sale deed - No capital gain can be computed in respect of the sale deed executed in favour of Donee as it is only a gift to close relative and not a sale - AT
Capital gain on property gifted - Execution of sale deed instead of gift deed wrongly in favor of Daughter in law (DIL) - DIL has not paid the amount as mentioned in the sale deed - No capital gain can be computed in respect of the sale deed executed in favour of Donee as it is only a gift to close relative and not a sale - AT
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