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...
Disallowance of consent fee paid to SEBI - SEBI has accepted the position that guilt may or may not be established at the end of the appellate proceedings - The fee paid cannot therefore, be equated to a “penalty“ which must necessarily be a punishment for infraction of a law or a regulation having statutory force - AT
Disallowance of consent fee paid to SEBI - SEBI has accepted the position that guilt may or may not be established at the end of the appellate proceedings - The fee paid cannot therefore, be equated to a “penalty“ which must necessarily be a punishment for infraction of a law or a regulation having statutory force - AT
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