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 of 352 days before the first appellate authority - It is apparently clear that under the garb of blaming someone else, the appellant is trying to invoke a sympathetic view of the Court to condone the delay. None of the active partner have the gumption to file a personal affidavit before this Court - Condonation denied - HC
Condonation of delay of 352 days before the first appellate authority - It is apparently clear that under the garb of blaming someone else, the appellant is trying to invoke a sympathetic view of the Court to condone the delay. None of the active partner have the gumption to file a personal affidavit before this Court - Condonation denied - HC
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