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...
Appeal before Commissioner (Appeals) - period of limitation - Post Master's report came favorable to the appellant. - However, the acknowledgement card would show the correct reference No and date - we cannot say that the letter issued by the Post Master is helpful to the appellant - appeal has been filed beyond the time limit - AT
Appeal before Commissioner (Appeals) - period of limitation - Post Master's report came favorable to the appellant. - However, the acknowledgement card would show the correct reference No and date - we cannot say that the letter issued by the Post Master is helpful to the appellant - appeal has been filed beyond the time limit - AT
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