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...
Interest on delayed refund of pre-deposit - Relevant date for calculation of refund - The adjudicating authority is directed to grant interest from the date of deposit till the date of grant of refund @12% per annum. Such interest on refund should be granted within a period of sixty (60) days from the date of receipt of service or a copy of this order. - AT
Interest on delayed refund of pre-deposit - Relevant date for calculation of refund - The adjudicating authority is directed to grant interest from the date of deposit till the date of grant of refund @12% per annum. Such interest on refund should be granted within a period of sixty (60) days from the date of receipt of service or a copy of this order. - AT
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