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...
Penalty u/s 77 for non appearance to summons - penalty of ₹ 200 per day is not in the nature of mandatory. Therefore it is discretion of the officer to reduce the penalty depending upon the nature of the case. - AT
Penalty u/s 77 for non appearance to summons - penalty of ₹ 200 per day is not in the nature of mandatory. Therefore it is discretion of the officer to reduce the penalty depending upon the nature of the case. - AT
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