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...
Waiver of pre-deposit - undue hardship - assessee himself disclosed the claim for depreciation, Sundry Debtors and loans and advances in the account books - Even otherwise, the assessee is a partnership firm, the partners are liable to pay statutory dues to the Government - No relief - HC
Waiver of pre-deposit - undue hardship - assessee himself disclosed the claim for depreciation, Sundry Debtors and loans and advances in the account books - Even otherwise, the assessee is a partnership firm, the partners are liable to pay statutory dues to the Government - No relief - HC
Note: It is a system-generated summary and is for quick reference only.