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...
Interest on delayed refund of pre-deposit -The appellants are entitled for interest for the period beyond three months from the date of final order of the Tribunal dated 04/04/2001 till sanction of the amount to the appellant. Such interest is automatic and no separate claim is mandated - AT
Interest on delayed refund of pre-deposit -The appellants are entitled for interest for the period beyond three months from the date of final order of the Tribunal dated 04/04/2001 till sanction of the amount to the appellant. Such interest is automatic and no separate claim is mandated - AT
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