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 imposed u/s 271B on the assessee is not justifiable as the audit report was to be uploaded by the Chartered Accountants who audited the books of account and the assessee was low educated and assessee had under bona fide belief that the same had been uploaded in the system developed by the Department - AT
Penalty imposed u/s 271B on the assessee is not justifiable as the audit report was to be uploaded by the Chartered Accountants who audited the books of account and the assessee was low educated and assessee had under bona fide belief that the same had been uploaded in the system developed by the Department - AT
Note: It is a system-generated summary and is for quick reference only.
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