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...
The HC upheld the addition u/s 69A rejecting the assessee's claim of agricultural income. The authorities found based on evidence that the land was plotted and not used for cultivation. The assessee failed to rebut the evidence and establish agricultural operations. The HC cannot interfere with findings of fact unless perverse.
The HC upheld the addition u/s 69A rejecting the assessee's claim of agricultural income. The authorities found based on evidence that the land was plotted and not used for cultivation. The assessee failed to rebut the evidence and establish agricultural operations. The HC cannot interfere with findings of fact unless perverse.
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