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...
Effect of amendment to section 272A(2) - Penalty for TDS return default - The Tribunal rightly observed that the quantum of penalty must be determined by reference to the law as it stood when the offence or default was committed - HC
Effect of amendment to section 272A(2) - Penalty for TDS return default - The Tribunal rightly observed that the quantum of penalty must be determined by reference to the law as it stood when the offence or default was committed - HC
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