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 VCES - The scheme itself cannot be defeated by holding that on the earlier occasion parties like the petitioners have accepted their liability - The authorities need not be so anxious to protect the government revenue and reject the applications, as are made in the present case by closing the files instantaneously. - HC
Rejection of VCES - The scheme itself cannot be defeated by holding that on the earlier occasion parties like the petitioners have accepted their liability - The authorities need not be so anxious to protect the government revenue and reject the applications, as are made in the present case by closing the files instantaneously. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
