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 refund - claim of interest from the date of pre-deposit made against stay order - The refund claim was sanctioned within three months from the date of application filed by the appellant for the said claim. - There is no delay in grant of refund consequently, no question arises for grant of interest. - AT
Interest on refund - claim of interest from the date of pre-deposit made against stay order - The refund claim was sanctioned within three months from the date of application filed by the appellant for the said claim. - There is no delay in grant of refund consequently, no question arises for grant of interest. - AT
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