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...
Withholding of refund - Release of refund u/s 241A with Interest u/s 244A - this Court had directed the respondents-revenue to place on record the alleged orders passed under Section 241A of the Act.Today, learned counsel for respondents-revenue states that no order has been passed u/s 241A of the Act till date. - revenue directed to release the refund amounts due to the petitioner within four weeks in accordance with law. - HC
Withholding of refund - Release of refund u/s 241A with Interest u/s 244A - this Court had directed the respondents-revenue to place on record the alleged orders passed under Section 241A of the Act.Today, learned counsel for respondents-revenue states that no order has been passed u/s 241A of the Act till date. - revenue directed to release the refund amounts due to the petitioner within four weeks in accordance with law. - HC
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