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...
Condonation of delay of a period of 3 and ½ years in filing present petition - appellant contend that the limitation would start to run only after a notification is issued constituting the Tribunal - The writ petition is restored to the file of this Court with a direction to the appellant to pay 20% of the balance disputed tax within a period of six weeks from the date of receipt of the server copy of this judgment - HC
Condonation of delay of a period of 3 and ½ years in filing present petition - appellant contend that the limitation would start to run only after a notification is issued constituting the Tribunal - The writ petition is restored to the file of this Court with a direction to the appellant to pay 20% of the balance disputed tax within a period of six weeks from the date of receipt of the server copy of this judgment - HC
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