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...
Penalty - Relief u/s 73(3) - Order clearly states that Show Cause Notice ought to have been issued after tax has been paid with interest - interest on delayed payment amounting to Rs.771/was not paid before issue of Show Cause Notice (4.3.2008) - levy of penalty confirmed - AT
Penalty - Relief u/s 73(3) - Order clearly states that Show Cause Notice ought to have been issued after tax has been paid with interest - interest on delayed payment amounting to Rs.771/was not paid before issue of Show Cause Notice (4.3.2008) - levy of penalty confirmed - AT
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