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...
TDS demanded u/s 154 – Merely because the Department’s system does not indicate the amount of TDS refund, it cannot be held that the assessee should be compelled to deposit the amount once again - AT
TDS demanded u/s 154 – Merely because the Department’s system does not indicate the amount of TDS refund, it cannot be held that the assessee should be compelled to deposit the amount once again - AT
Note: It is a system-generated summary and is for quick reference only.