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...
Requirement with the pre-deposit - appellant is incurring huge losses as is evident from the Balance Sheets and is not in a position to deposit the amount - Since the appellant failed to deposit 25% amount of the additional demand of the tax as required under the law, the Tribunal rightly dismissed the appeal.
Requirement with the pre-deposit - appellant is incurring huge losses as is evident from the Balance Sheets and is not in a position to deposit the amount - Since the appellant failed to deposit 25% amount of the additional demand of the tax as required under the law, the Tribunal rightly dismissed the appeal.
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