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...
Service of summons - can summons be issued to the concerned person - Revenue submitted that, if summons are served on the Petitioner’s employee for furnishing information or to seek his presence before the concerned officer and if a request is made that the employee summoned would be represented through an authorised agent, such request will be considered and in case such a request is declined, reasons for the same will be furnished. - Petition disposed off - HC
Service of summons - can summons be issued to the concerned person - Revenue submitted that, if summons are served on the Petitioner’s employee for furnishing information or to seek his presence before the concerned officer and if a request is made that the employee summoned would be represented through an authorised agent, such request will be considered and in case such a request is declined, reasons for the same will be furnished. - Petition disposed off - HC
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