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 of delay – Delay of 253 days – assessee has shown sufficient cause for condonation of 253 days - contention of the assessee should not have been brushed aside only on the ground that there was no affidavit filed in support of the said addendum - HC
Condonation of delay – Delay of 253 days – assessee has shown sufficient cause for condonation of 253 days - contention of the assessee should not have been brushed aside only on the ground that there was no affidavit filed in support of the said addendum - HC
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