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...
Natural justice - when there is no adjudication order passed by the competent authority under the Statute there cannot be any appeal against interim order/communication passed during those proceedings - appeal is dismissed as pre-mature and non-maintainable
Natural justice - when there is no adjudication order passed by the competent authority under the Statute there cannot be any appeal against interim order/communication passed during those proceedings - appeal is dismissed as pre-mature and non-maintainable
Note: It is a system-generated summary and is for quick reference only.