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...
Penalty levied u/s 271(1)(c) - it is a case of misunderstanding the statutory provision by the assessee and the officers. The assessee understood the provision of exemption u/s 10B in a particular manner and the Assessing Officer has understood the same in another manner - No penalty - AT
Penalty levied u/s 271(1)(c) - it is a case of misunderstanding the statutory provision by the assessee and the officers. The assessee understood the provision of exemption u/s 10B in a particular manner and the Assessing Officer has understood the same in another manner - No penalty - AT
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