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...
Validity of penalty u/s. 271-C - LTA exemption for TDS under head salary - Merely because the claim of the assessee has been rejected by the revenue authorities would not make the assessee liable for penalty.
Validity of penalty u/s. 271-C - LTA exemption for TDS under head salary - Merely because the claim of the assessee has been rejected by the revenue authorities would not make the assessee liable for penalty.
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