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 - pre-deposit - Punjab VAT Act - protection u/s 62(5) can be granted in only in rare of the rarest cases where the impugned order is void and without jurisdiction and such deposit would frustrate the purposes of filing of appeal and that the appellant was suffering from any financial incapacity or hardship on account of poverty or insolvency - dismissal of appeal is correct for want of pre-deposit
Maintainability of appeal - pre-deposit - Punjab VAT Act - protection u/s 62(5) can be granted in only in rare of the rarest cases where the impugned order is void and without jurisdiction and such deposit would frustrate the purposes of filing of appeal and that the appellant was suffering from any financial incapacity or hardship on account of poverty or insolvency - dismissal of appeal is correct for want of pre-deposit
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