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...
Assessee was required to deposit the employees PF and ESIC contribution into the government account within the due date, including grace period allowed by the respective Acts and not before the due date of filing the return of income as contended by the assessee. - AT
Assessee was required to deposit the employees PF and ESIC contribution into the government account within the due date, including grace period allowed by the respective Acts and not before the due date of filing the return of income as contended by the assessee. - AT
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