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...
Delay in filing an appeal before the ITAT - Revenue appeal - to issue notice upon the respondent and thereafter to condone the delay and thereafter to dismiss the Appeal (which as observed above lacs merits) will cause undue harassment to the respondent-Assessee and for no reason the Assessee will have to incur expenditure to appear in the delay condone application - HC
Delay in filing an appeal before the ITAT - Revenue appeal - to issue notice upon the respondent and thereafter to condone the delay and thereafter to dismiss the Appeal (which as observed above lacs merits) will cause undue harassment to the respondent-Assessee and for no reason the Assessee will have to incur expenditure to appear in the delay condone application - HC
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