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...
Limitation - a period of more than 7 years has expired from the date of SCN by DRI - in the absence of passing any order in terms of proviso to Section 28(9) or Section 28 (9A), the Department cannot absolve itself from its statutory duty - SCN quashed
Limitation - a period of more than 7 years has expired from the date of SCN by DRI - in the absence of passing any order in terms of proviso to Section 28(9) or Section 28 (9A), the Department cannot absolve itself from its statutory duty - SCN quashed
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