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...
Estimation of income - bogus purchases - The Tribunal recognized the appellant's unique case, where only alleged bogus purchases of diamonds were evident. Referring to past assessments, the Tribunal deemed it reasonable to restrict the addition to 3% of the alleged bogus purchases, in line with previous decisions.
Estimation of income - bogus purchases - The Tribunal recognized the appellant's unique case, where only alleged bogus purchases of diamonds were evident. Referring to past assessments, the Tribunal deemed it reasonable to restrict the addition to 3% of the alleged bogus purchases, in line with previous decisions.
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