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...
Refund - classification dispute goes in favor of assessee - department cannot withheld the refund application merely on the ground that order of the appellate authority is not “acceptable” to it - HC
Refund - classification dispute goes in favor of assessee - department cannot withheld the refund application merely on the ground that order of the appellate authority is not “acceptable” to it - HC
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