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...
Tribunal has statutory power to recall its order if it is satisfied that the respondent has failed to appear before it for sufficient cause, at the time of hearing and to restore the appeal - ITAT is not justified in rejecting the applications of the appellant-assessee
Tribunal has statutory power to recall its order if it is satisfied that the respondent has failed to appear before it for sufficient cause, at the time of hearing and to restore the appeal - ITAT is not justified in rejecting the applications of the appellant-assessee
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