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...
Prosecution against the Director u/s 276B - Principal officer of the Accused Company - Compliance u/s 2(35) - Punishable offence for non deduction of TDS - The mandatory requirement is not complied with and the very contention is also that the notice given in terms of Ex.P2 is not in compliance of Section 2(35) - The order passed by the Trial Court discharging the respondent No.2 sustained - HC
Prosecution against the Director u/s 276B - Principal officer of the Accused Company - Compliance u/s 2(35) - Punishable offence for non deduction of TDS - The mandatory requirement is not complied with and the very contention is also that the notice given in terms of Ex.P2 is not in compliance of Section 2(35) - The order passed by the Trial Court discharging the respondent No.2 sustained - HC
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