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...
Denial of refund claim after favorable decision of HC in another case - in case the tax has been paid which is not payable under the authority of law, the same can be challenged by way of refund. - AT
Denial of refund claim after favorable decision of HC in another case - in case the tax has been paid which is not payable under the authority of law, the same can be challenged by way of refund. - AT
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