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...
Conduct of adjudicating authority in passing order pursuance of remand order - refutation of the judgment of this Tribunal, the adjudicating authority now holds that the earlier adjudication order was a well reasoned and a just and legal order, again overruling this Tribunal's judgment - Not acceptable - AT
Conduct of adjudicating authority in passing order pursuance of remand order - refutation of the judgment of this Tribunal, the adjudicating authority now holds that the earlier adjudication order was a well reasoned and a just and legal order, again overruling this Tribunal's judgment - Not acceptable - AT
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