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...
Revocation of cancellation of registration of petitioner - rejection of registration without fixing any date or time for hearing and without waiting for any reply from the petitioner - There is no consideration of the proviso to sub-section (2) of Section 30 of the Act in the appellate order. - The subsequent order, rejecting the application for revocation of cancellation, of the authority is questionable - Order set aside for fresh consideration - HC
Revocation of cancellation of registration of petitioner - rejection of registration without fixing any date or time for hearing and without waiting for any reply from the petitioner - There is no consideration of the proviso to sub-section (2) of Section 30 of the Act in the appellate order. - The subsequent order, rejecting the application for revocation of cancellation, of the authority is questionable - Order set aside for fresh consideration - HC
Note: It is a system-generated summary and is for quick reference only.