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 for defaults in furnishing return of income - credit of only self-assessment tax paid before the due date of filing of return has to be allowed while computing interest under section 234A of the Act - AT
Interest for defaults in furnishing return of income - credit of only self-assessment tax paid before the due date of filing of return has to be allowed while computing interest under section 234A of the Act - AT
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