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...
Condonation of Delay under Section 14 of Limitation Act, 1963 – Appellant claims to exclude time consumed in disposal of writ petition before Court in computation of delay – No reason found to entertain this writ petition as period of limitation is sixty days and delay can be condoned by Commissioner (Appeals) if there is reasonable reason but not beyond thirty days - HC
Condonation of Delay under Section 14 of Limitation Act, 1963 – Appellant claims to exclude time consumed in disposal of writ petition before Court in computation of delay – No reason found to entertain this writ petition as period of limitation is sixty days and delay can be condoned by Commissioner (Appeals) if there is reasonable reason but not beyond thirty days - HC
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