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...
Re-computation of interest payable u/s 201(1A) - liability for interest would be only for the period commencing from the date of such tax was deductible to the date on which tax was actually paid by the deductee - HC
Re-computation of interest payable u/s 201(1A) - liability for interest would be only for the period commencing from the date of such tax was deductible to the date on which tax was actually paid by the deductee - HC
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