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...
Rejection of refund - when the amount has been paid on the objection raised by the audit, it is deemed that the same has been paid “Under Protest” and the refund claim filed by the Appellant is in order - AT
Rejection of refund - when the amount has been paid on the objection raised by the audit, it is deemed that the same has been paid “Under Protest” and the refund claim filed by the Appellant is in order - AT
Note: It is a system-generated summary and is for quick reference only.