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...
Voluntary Compliance Entitlement Scheme - With the said rejection, the immunity from interest and penalty as was available to the appellant under VCES Scheme was no more available to them.
Voluntary Compliance Entitlement Scheme - With the said rejection, the immunity from interest and penalty as was available to the appellant under VCES Scheme was no more available to them.
Note: It is a system-generated summary and is for quick reference only.