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...
Review of the order - Order 47, Rule 1 r.w.s. 151 of CPC - appeal was dismissed on the ground that the appellant could not show whether it had challenged the earlier order passed by the CESTAT - since said order of the Tribunal had been challenged by the department and is pending consideration - review application is allowed and appeal is restored to its original number.
Review of the order - Order 47, Rule 1 r.w.s. 151 of CPC - appeal was dismissed on the ground that the appellant could not show whether it had challenged the earlier order passed by the CESTAT - since said order of the Tribunal had been challenged by the department and is pending consideration - review application is allowed and appeal is restored to its original number.
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