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 assessment u/s 144C - Non passing draft Assessment Order - TP Adjustment - AO merely captioned the final Assessment Order as Draft Assessment Order along with issuance of notices u/s 156 and 274 r.w.s 271(1)(c) - Final Assessment order passed in remand proceedings without passing a draft Assessment order is in violation of Section 144C and is therefore null and void.
Validity of assessment u/s 144C - Non passing draft Assessment Order - TP Adjustment - AO merely captioned the final Assessment Order as Draft Assessment Order along with issuance of notices u/s 156 and 274 r.w.s 271(1)(c) - Final Assessment order passed in remand proceedings without passing a draft Assessment order is in violation of Section 144C and is therefore null and void.
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