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 on CHA for abetment - CHA appellant has onerous responsibility to discharge which in the present circumstances he has failed to discharge and his culpability in the facts and circumstances cannot be ruled out. - Penalty levied - AT
Levy of penalty on CHA for abetment - CHA appellant has onerous responsibility to discharge which in the present circumstances he has failed to discharge and his culpability in the facts and circumstances cannot be ruled out. - Penalty levied - AT
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