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...
Interest demand - Excess and short duty paid - Since no refund of excess payment was admissible to the appellant, obviously the only conclusion prima facie possible would be that the appellant has to pay interest on the short payment - AT
Interest demand - Excess and short duty paid - Since no refund of excess payment was admissible to the appellant, obviously the only conclusion prima facie possible would be that the appellant has to pay interest on the short payment - AT
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