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...
TDS u/s 195 - appealable order u/s 246A - there being a specific provision under section 248 of the Act for filing appeal against order passed u/s 195(2) of the Act, that too by payer / deductor of tax at source the said order cannot be challenged under section 246A of the Act by the assessee.
TDS u/s 195 - appealable order u/s 246A - there being a specific provision under section 248 of the Act for filing appeal against order passed u/s 195(2) of the Act, that too by payer / deductor of tax at source the said order cannot be challenged under section 246A of the Act by the assessee.
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