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...
Scope and validity of SCN - Levy of penalty - The Tribunal has committed a blunder in as much as instead of the word “retailer” used the word “dealer”. This is a mistake of fact committed by the Tribunal and its findings on the incorrect provision of law which is not applicable in the case of the petitioner.
Scope and validity of SCN - Levy of penalty - The Tribunal has committed a blunder in as much as instead of the word “retailer” used the word “dealer”. This is a mistake of fact committed by the Tribunal and its findings on the incorrect provision of law which is not applicable in the case of the petitioner.
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