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...
Mandatory provision to deposit 7.5% of the demand of duty and penalty for entertainment of appeal - Court in exercise of its jurisdiction under Article 226 of the Constitution, cannot modify the mandatory conditions set out in Section 35F - HC
Mandatory provision to deposit 7.5% of the demand of duty and penalty for entertainment of appeal - Court in exercise of its jurisdiction under Article 226 of the Constitution, cannot modify the mandatory conditions set out in Section 35F - HC
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