Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
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Even if, a refund has already been granted the same would be subject to the provisions of section 234D - Explanation-2 to section 234D of the Act makes it clear that it would be applicable to pending proceedings - AT
Even if, a refund has already been granted the same would be subject to the provisions of section 234D - Explanation-2 to section 234D of the Act makes it clear that it would be applicable to pending proceedings - AT
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