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...
Condonation of delay - there was a deliberate attempt to mislead the Tribunal by blatant statements of falsehood. The appellant had also sought to file an appeal from the order of the Tribunal again asserting the averments as stated in the affidavit. - The exemplary cost has to be imposed on the appellant
Condonation of delay - there was a deliberate attempt to mislead the Tribunal by blatant statements of falsehood. The appellant had also sought to file an appeal from the order of the Tribunal again asserting the averments as stated in the affidavit. - The exemplary cost has to be imposed on the appellant
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