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 - nature of land sold - whether the land would not be covered under definition of capital asset as stated in Section 2(14)(iii)? - Despite being directed to re-examine the evidence, the AO issued a fresh assessment order, disregarding the ITAT's directions. The High Court quashed the assessment order and remanded the matter again to the AO, emphasizing the need for a thorough examination of evidence and compliance with statutory provisions.
Capital gain - nature of land sold - whether the land would not be covered under definition of capital asset as stated in Section 2(14)(iii)? - Despite being directed to re-examine the evidence, the AO issued a fresh assessment order, disregarding the ITAT's directions. The High Court quashed the assessment order and remanded the matter again to the AO, emphasizing the need for a thorough examination of evidence and compliance with statutory provisions.
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