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...
Refund - retrospective exemption - though it states that any amount deposited will not be refundable but, when no amount was legally payable on the basis of retrospective amendment than no amount was “payable” and if amount paid than in terms of the aforesaid notification the amount cannot be retained and thus has to be refunded- HC
Refund - retrospective exemption - though it states that any amount deposited will not be refundable but, when no amount was legally payable on the basis of retrospective amendment than no amount was “payable” and if amount paid than in terms of the aforesaid notification the amount cannot be retained and thus has to be refunded- HC
Note: It is a system-generated summary and is for quick reference only.
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