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...
Levy of penalty u/s. 271D - violating the provisions of section 269SS - Assessee is a Co-operative credit society and has accepted cash deposits from its members - assessee has been able to show reasonable cause for inadvertent violation of provisions of section 269SS - Penalty waived u/s 273B - AT
Levy of penalty u/s. 271D - violating the provisions of section 269SS - Assessee is a Co-operative credit society and has accepted cash deposits from its members - assessee has been able to show reasonable cause for inadvertent violation of provisions of section 269SS - Penalty waived u/s 273B - AT
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