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...
Dishonor of Cheque - Section 138 of the NI Act - the Court should not be exercised its discretion arbitrarily, it must be exercised judicially and judiciously as the case may be - there is no necessity to call the Income Tax Officer as a witness to take his evidence
Dishonor of Cheque - Section 138 of the NI Act - the Court should not be exercised its discretion arbitrarily, it must be exercised judicially and judiciously as the case may be - there is no necessity to call the Income Tax Officer as a witness to take his evidence
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