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...
VCES - Department rejected the VCES application for the reason that audit was initiated as departmental internal audit team had visited the appellant’s Unit - Department failed to prove the visit for audit - A letter merely requesting for furnishing of documents cannot be considered as initiation of audit.
VCES - Department rejected the VCES application for the reason that audit was initiated as departmental internal audit team had visited the appellant’s Unit - Department failed to prove the visit for audit - A letter merely requesting for furnishing of documents cannot be considered as initiation of audit.
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