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...
Area Based Exemption - Declaration intending the availment the exemption notification 50/2003 was filed after 31-3-2010 - resent case is plain and simple and is governed by first principle of eligibility followed by procedural condition fulfilled by communication dated 30-3-2010 - benefit of exemption allowed - AT
Area Based Exemption - Declaration intending the availment the exemption notification 50/2003 was filed after 31-3-2010 - resent case is plain and simple and is governed by first principle of eligibility followed by procedural condition fulfilled by communication dated 30-3-2010 - benefit of exemption allowed - AT
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