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...
Validity of order of Settlement Commission rejecting the balance Settlement Applications arising out of the second and third Show Cause Notices - since section 28AB no longer remained on the statute-book, no interest was paid by them under the said section. - matter restored before the commission - HC
Validity of order of Settlement Commission rejecting the balance Settlement Applications arising out of the second and third Show Cause Notices - since section 28AB no longer remained on the statute-book, no interest was paid by them under the said section. - matter restored before the commission - HC
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