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...
Allowance of Gratuity Scheme - The assessee cannot suffer for the inaction of the Revenue authorities and the Assessing Officer ought not to have disallowed the claim merely because the Commissioner has not granted approval of the Gratuity Scheme. - HC
Allowance of Gratuity Scheme - The assessee cannot suffer for the inaction of the Revenue authorities and the Assessing Officer ought not to have disallowed the claim merely because the Commissioner has not granted approval of the Gratuity Scheme. - HC
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