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...
Delay in filing appeal - assessee filed fresh appeal before the Tribunal once the entire reason for challenging the Commissioner's order changed, therefore, delay was technical in nature and well explained. - Delay caused in filing the appeal before the Tribunal stands condoned. - HC
Delay in filing appeal - assessee filed fresh appeal before the Tribunal once the entire reason for challenging the Commissioner's order changed, therefore, delay was technical in nature and well explained. - Delay caused in filing the appeal before the Tribunal stands condoned. - HC
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