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...
Claim of Refund of interest paid on duty - When the statute does not provide for payment of interest while sanctioning the refund of interest on duty, the Tribunal has no power to order refund of interest on interest being creation of the statute. - AT
Claim of Refund of interest paid on duty - When the statute does not provide for payment of interest while sanctioning the refund of interest on duty, the Tribunal has no power to order refund of interest on interest being creation of the statute. - AT
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