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...
Duty liability - Having no mandate in the law in that regard and in absence of legislation that the buyer shall be jointly and severally liable in the event of no discharge of duty by the seller, the respondent should not be penalized under law. - AT
Duty liability - Having no mandate in the law in that regard and in absence of legislation that the buyer shall be jointly and severally liable in the event of no discharge of duty by the seller, the respondent should not be penalized under law. - AT
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