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...
Refund of income tax - as per department(Respondents) refund cannot be issued in view of Section 143(1D), since notice u/s 143(2) of the Act is already issued - respondents cannot avoid processing the return u/s 143(1) and granting refund to the Petitioner if due as per such return - directed to release refund within one month
Refund of income tax - as per department(Respondents) refund cannot be issued in view of Section 143(1D), since notice u/s 143(2) of the Act is already issued - respondents cannot avoid processing the return u/s 143(1) and granting refund to the Petitioner if due as per such return - directed to release refund within one month
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