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...
Levy of penalty - entire amount of tax along with interest was paid as soon as pointed out - In the absence of indication of fraud, suppression etc. with intention to evade payment of duty - penalty waived - AT
Levy of penalty - entire amount of tax along with interest was paid as soon as pointed out - In the absence of indication of fraud, suppression etc. with intention to evade payment of duty - penalty waived - AT
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