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...
Refund claim - amount paid at the time of provisional assessment - Period of limitation - There is no application of Section 27 for refund arising upon finalisation of the provisional assessment. Further the refund is payable to the appellant - assessee with interest as per sub-section 4 of Section 18, subject to the test of unjust enrichment as required under sub-section 5. - AT
Refund claim - amount paid at the time of provisional assessment - Period of limitation - There is no application of Section 27 for refund arising upon finalisation of the provisional assessment. Further the refund is payable to the appellant - assessee with interest as per sub-section 4 of Section 18, subject to the test of unjust enrichment as required under sub-section 5. - AT
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