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...
Principles of parity - mistake while generating E-way bill - intent to evade or not - In view of the above and the mistake in question being bonofide this Court invoking the principle of parity, directs that the impugned orders are quashed. - respondents will be at liberty to consider the case of the petitioner for imposition of a minor penalty, while treating the mistake in question, to be a clerical mistake - HC
Principles of parity - mistake while generating E-way bill - intent to evade or not - In view of the above and the mistake in question being bonofide this Court invoking the principle of parity, directs that the impugned orders are quashed. - respondents will be at liberty to consider the case of the petitioner for imposition of a minor penalty, while treating the mistake in question, to be a clerical mistake - HC
Note: It is a system-generated summary and is for quick reference only.