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 od delay - proof of service/proof of delivery of the communication on the assessee is an integral component of facts relevant to an inference as to the date of communication. - AT
Condonation od delay - proof of service/proof of delivery of the communication on the assessee is an integral component of facts relevant to an inference as to the date of communication. - AT
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