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...
TDS liability - ascertained liability or not - provision made was reversed later - if the assessee is able to establish that it was only a notional provision which was reversed afterwards then no TDS liability can be imposed on the assessee - AT
TDS liability - ascertained liability or not - provision made was reversed later - if the assessee is able to establish that it was only a notional provision which was reversed afterwards then no TDS liability can be imposed on the assessee - AT
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