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...
Refund of excess appeal fees paid by the assessee at the time of filing of appeal before the CIT(A) - AO directed to verify this aspect and refund the excess appeal fees paid by the assessee following due process of law - AT
Refund of excess appeal fees paid by the assessee at the time of filing of appeal before the CIT(A) - AO directed to verify this aspect and refund the excess appeal fees paid by the assessee following due process of law - AT
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