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...
Attachment of Bank Account - recovery of amount pending adjudication - Without adjudication, no steps for coercive recovery under Section 87 of the Act can be taken by the authorities. - Notice issued u/s 87 set aside - However, the amount which have already been received by the Revenue, would be continued to be retained by the Respondent
Attachment of Bank Account - recovery of amount pending adjudication - Without adjudication, no steps for coercive recovery under Section 87 of the Act can be taken by the authorities. - Notice issued u/s 87 set aside - However, the amount which have already been received by the Revenue, would be continued to be retained by the Respondent
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