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 gains on partition among family members - determining market value of property - compromise decree resulted in assessee acquiring shares of others - no transfer of property from co-sharers to assessee for 6/8th share on payment of sum - assessee deemed to have acquired property under decree on devolution from father, not through co-parceners - entire capital gains to be treated as long-term - decided in favor of assessee.
Capital gains on partition among family members - determining market value of property - compromise decree resulted in assessee acquiring shares of others - no transfer of property from co-sharers to assessee for 6/8th share on payment of sum - assessee deemed to have acquired property under decree on devolution from father, not through co-parceners - entire capital gains to be treated as long-term - decided in favor of assessee.
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