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...
Maintainability of Appeal before CIT(A) - non enclosure of payment of necessary court fees - CIT (A) to give the assessee an adequate opportunity to bring on record receipts for making the payment of appeal fee - not given adequate opportunity of being heard to the assessee violated the principles of natural justice
Maintainability of Appeal before CIT(A) - non enclosure of payment of necessary court fees - CIT (A) to give the assessee an adequate opportunity to bring on record receipts for making the payment of appeal fee - not given adequate opportunity of being heard to the assessee violated the principles of natural justice
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