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...
The Commissioner(Appeals) has allowed the appeals of the appellant on merits but still remanded the matter back to the original adjudicating authority for de novo adjudication which is not legally justified because the Revenue has not filed appeal against the impugned order on merit.
The Commissioner(Appeals) has allowed the appeals of the appellant on merits but still remanded the matter back to the original adjudicating authority for de novo adjudication which is not legally justified because the Revenue has not filed appeal against the impugned order on merit.
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