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...
Condonation of delay of 1434 days - Section 35B(3) of CEA - delay due to illness of concern persons and misplacement of paper due to loss of memory - sub-section (5) gives discretion for the Tribunal to condone the delay but no outer limit is prescribed, curtailing the power of the Tribunal to condone the delay beyond a period - being satisfied that there was sufficient cause - delay condoned
Condonation of delay of 1434 days - Section 35B(3) of CEA - delay due to illness of concern persons and misplacement of paper due to loss of memory - sub-section (5) gives discretion for the Tribunal to condone the delay but no outer limit is prescribed, curtailing the power of the Tribunal to condone the delay beyond a period - being satisfied that there was sufficient cause - delay condoned
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