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...
Reassessment u/s 148 - AO in original assessment has formed an opinion that the bad debts from export receivables can be written off during the pendency of the application for approval from RBI - notice u/s 148 is without jurisdiction and authority of law as reopening merely on the ground that from the material once a view earlier adopted was erroneous one, such facts cannot be a ground for reassessment
Reassessment u/s 148 - AO in original assessment has formed an opinion that the bad debts from export receivables can be written off during the pendency of the application for approval from RBI - notice u/s 148 is without jurisdiction and authority of law as reopening merely on the ground that from the material once a view earlier adopted was erroneous one, such facts cannot be a ground for reassessment
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