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...
Restriction of penalty imposed u/s 140A(3) to 25% - when the authorities were justified in restricting the penalty to 25% based on cogent material and finding, more so when it is discretionary as the same is clearly rendered u/s 221 order of tribunal sustained - HC
Restriction of penalty imposed u/s 140A(3) to 25% - when the authorities were justified in restricting the penalty to 25% based on cogent material and finding, more so when it is discretionary as the same is clearly rendered u/s 221 order of tribunal sustained - HC
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