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...
Validity of corrigendum order to to cure the defect / mistake - Non-compliance of the mandatory provisions of Section 144-C - any error or omission or mistake committed by the Revenue at any stage of a proceeding cannot be sought to be cured by taking umbrage u/s 292B.
Validity of corrigendum order to to cure the defect / mistake - Non-compliance of the mandatory provisions of Section 144-C - any error or omission or mistake committed by the Revenue at any stage of a proceeding cannot be sought to be cured by taking umbrage u/s 292B.
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