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...
Reverse charge - Appellant contends that provisions were only made in records and no service was rendered to the appellant by foreign agency - appellant has not come out with clean hands - stay granted partly - AT
Reverse charge - Appellant contends that provisions were only made in records and no service was rendered to the appellant by foreign agency - appellant has not come out with clean hands - stay granted partly - AT
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