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...
Condonation of delay - the order of Committee of Chief Commissioners was passed after expiry of period of three months from the date of communication - There was no question of condoning by the Tribunal of the delay in exercise of the power by the Committee under Section 129D(1) - AT
Condonation of delay - the order of Committee of Chief Commissioners was passed after expiry of period of three months from the date of communication - There was no question of condoning by the Tribunal of the delay in exercise of the power by the Committee under Section 129D(1) - AT
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