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...
TDS - Merely because the assessee mentioned section 194J in the TDS return by itself is not sufficient to put the assessee in default for short deduction and late payments of taxes with interest - AT
TDS - Merely because the assessee mentioned section 194J in the TDS return by itself is not sufficient to put the assessee in default for short deduction and late payments of taxes with interest - AT
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