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...
Extended period of limitation - suppression and mis-statements of facts - mere non-payment of duty cannot be equated with evasion and, even less so, with intent to evade. That has to be established by circumstances
Extended period of limitation - suppression and mis-statements of facts - mere non-payment of duty cannot be equated with evasion and, even less so, with intent to evade. That has to be established by circumstances
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