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...
No show cause notice was given to the assessee before making the order proposing conduct of special audit u/s 142(2A) - Accordingly, the assessment order passed in the facts of present case is beyond the period of limitation and hence, the same is invalid and bad in law. - AT
No show cause notice was given to the assessee before making the order proposing conduct of special audit u/s 142(2A) - Accordingly, the assessment order passed in the facts of present case is beyond the period of limitation and hence, the same is invalid and bad in law. - AT
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