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...
Defective return 139(9) - return was filed by the assessee without accompanying completed audit report and its accounts - Assessee failed to request all the authorities for condonation of delay - Tribunal thus correctly rejected the assessee's appeal on this score. - HC
Defective return 139(9) - return was filed by the assessee without accompanying completed audit report and its accounts - Assessee failed to request all the authorities for condonation of delay - Tribunal thus correctly rejected the assessee's appeal on this score. - HC
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