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...
Validity of order of Settlement Commission u/s 245D(4) - the contention of the revenue cannot be accepted that merely by offering additional amounts, the original declaration by the assessee became one that was not full and true for the purposes of settlement - HC
Validity of order of Settlement Commission u/s 245D(4) - the contention of the revenue cannot be accepted that merely by offering additional amounts, the original declaration by the assessee became one that was not full and true for the purposes of settlement - HC
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