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...
Grant interest on interest u/s 244A - inordinate delay in granting the refund to the assessee - the assessee could not be granted any interest whatsoever of any nature which was not authorized by the express provisions of law - AT
Grant interest on interest u/s 244A - inordinate delay in granting the refund to the assessee - the assessee could not be granted any interest whatsoever of any nature which was not authorized by the express provisions of law - AT
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