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 petitioner would have to deposit the amount of 7.5% of the tax confirmed against him, as a condition for pursuing the appellate remedy before the Tribunal - the lis commenced in 2012 - petitioner would not be required to deposit the amount of 7.5% - tribunal to decide the matter as per the provisions stood prior to 16.08.2014 - HC
Whether the petitioner would have to deposit the amount of 7.5% of the tax confirmed against him, as a condition for pursuing the appellate remedy before the Tribunal - the lis commenced in 2012 - petitioner would not be required to deposit the amount of 7.5% - tribunal to decide the matter as per the provisions stood prior to 16.08.2014 - HC
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