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...
Addition of delayed payment of employees’ contribution of EPF and ESI - paid before the due date of filing of return - the CIT(A) was duty bound to follow the binding precedent available of the jurisdictional High Court in favour of assessee and has erred in ignoring the same and relying upon the decision of the non jurisdictional High Court - deduction duly allowable
Addition of delayed payment of employees’ contribution of EPF and ESI - paid before the due date of filing of return - the CIT(A) was duty bound to follow the binding precedent available of the jurisdictional High Court in favour of assessee and has erred in ignoring the same and relying upon the decision of the non jurisdictional High Court - deduction duly allowable
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