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...
Penalty u/s 272A (2)(k) - delay in is furnishing return of tds - assessee had voluntarily filed return before issuance of the notice for initiation of penalty - it is a fit case for deleting the penalty as the assessee came forward with honesty - AT
Penalty u/s 272A (2)(k) - delay in is furnishing return of tds - assessee had voluntarily filed return before issuance of the notice for initiation of penalty - it is a fit case for deleting the penalty as the assessee came forward with honesty - AT
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