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...
Whether the Tribunal is right in law and on facts in directing the AO to grant interest u/s 214 – the assessee shall be entitled to interest on refund amounts up to the date of regular assessment - HC
Whether the Tribunal is right in law and on facts in directing the AO to grant interest u/s 214 – the assessee shall be entitled to interest on refund amounts up to the date of regular assessment - HC
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