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...
Interest on delayed refund – payable on the expiring of period of three months from the date of receipt of application under Section 11B(1) and not from the date of order of refund or Appellate Order allowing such refund - AT
Interest on delayed refund – payable on the expiring of period of three months from the date of receipt of application under Section 11B(1) and not from the date of order of refund or Appellate Order allowing such refund - AT
Note: It is a system-generated summary and is for quick reference only.