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...
Time limit for passing Order of Assessment - Order of Assessment was set aside as the same had been passed more than 5 years after the close of the assessment year - levy of purchase tax on Sugarcane - Tribunal has rightly set aside the order.
Time limit for passing Order of Assessment - Order of Assessment was set aside as the same had been passed more than 5 years after the close of the assessment year - levy of purchase tax on Sugarcane - Tribunal has rightly set aside the order.
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