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...
Non consideration of Compounding application - court earlier directed to consider the same - the demand notices which are issued without reference to judgment of this court cannot survive and accordingly set aside - no coercive proceedings against the petitioner and shall be deferred til the compounding applications are duly considered and disposed of
Non consideration of Compounding application - court earlier directed to consider the same - the demand notices which are issued without reference to judgment of this court cannot survive and accordingly set aside - no coercive proceedings against the petitioner and shall be deferred til the compounding applications are duly considered and disposed of
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