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...
Suo motu adjustment of excess credit wrongly reversed - amount paid by mistake - The appellant clearly show that the excess duty paid can be suo motu adjusted and there is nothing wrong in it.
Suo motu adjustment of excess credit wrongly reversed - amount paid by mistake - The appellant clearly show that the excess duty paid can be suo motu adjusted and there is nothing wrong in it.
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