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...
Refund of excess amount - transitional credit - he question of payment of interest by the petitioner under Section 50 of the said Act, does not arise as the said amount is sought to be refunded.
Refund of excess amount - transitional credit - he question of payment of interest by the petitioner under Section 50 of the said Act, does not arise as the said amount is sought to be refunded.
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