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...
Selection process for the post of Member of ITAT - Selection Committee called 24 most experienced applicants - Rule 4A of the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 empowers the Selection Board to evolve its own procedure and this Rules are not challenge before this Court - The decision of the Committee to short-list the candidates is reasonable and not arbitrary - writ dismissed
Selection process for the post of Member of ITAT - Selection Committee called 24 most experienced applicants - Rule 4A of the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 empowers the Selection Board to evolve its own procedure and this Rules are not challenge before this Court - The decision of the Committee to short-list the candidates is reasonable and not arbitrary - writ dismissed
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