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...
Service of Order - in the absence of the disclosure in the report of the Deputy Commissioner about the address at which the impugned order was affixed, the impugned orders, dismissing the appeals on the point of time bar are required to be set aside.
Service of Order - in the absence of the disclosure in the report of the Deputy Commissioner about the address at which the impugned order was affixed, the impugned orders, dismissing the appeals on the point of time bar are required to be set aside.
Note: It is a system-generated summary and is for quick reference only.