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...
Imposition of Cost on adjudicating authority - The adjudicating authority had passed the order without application of mind and such orders adversely and severely impinge upon the public trust in the public authorities - Tribunal correctly imposed the cost of ₹ 25,000/- on the adjudicating authority - HC
Imposition of Cost on adjudicating authority - The adjudicating authority had passed the order without application of mind and such orders adversely and severely impinge upon the public trust in the public authorities - Tribunal correctly imposed the cost of ₹ 25,000/- on the adjudicating authority - HC
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