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...
Unaccounted interest payment on cash loan - search and seizure action u/s 132 - loose paper seized from the premises of an employee - Tally printouts - 'dump document' - The tribunal found that the documents in question were insufficiently linked to the assessee, lacked corroborative evidence, and were not conclusively indicative of unaccounted transactions. Additionally, the failure to allow cross-examination further weakened the AO's case. - Consequently, the tribunal confirmed the order of CIT(A) for deletion of the additions.
Unaccounted interest payment on cash loan - search and seizure action u/s 132 - loose paper seized from the premises of an employee - Tally printouts - 'dump document' - The tribunal found that the documents in question were insufficiently linked to the assessee, lacked corroborative evidence, and were not conclusively indicative of unaccounted transactions. Additionally, the failure to allow cross-examination further weakened the AO's case. - Consequently, the tribunal confirmed the order of CIT(A) for deletion of the additions.
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