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 request of the appellant that if the refund cannot be allowed, they may be allowed to carry forward the amount as a credit, also cannot be accepted as it would virtually amount to refund - AT
The request of the appellant that if the refund cannot be allowed, they may be allowed to carry forward the amount as a credit, also cannot be accepted as it would virtually amount to refund - AT
Note: It is a system-generated summary and is for quick reference only.