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...
The law declared by the Hon'ble Supreme Court shall be binding on all Courts within the territory of India and since the Commissioner is not above the Courts therefore it binds him as well. Judicial discipline and propriety demands that the Adjudicating Authority or the first Appellant Authority should follow the binding decisions of the Hon'ble Supreme Court/High Court and of course of the Tribunal and should refrain from making comments which are uncalled for. - AT
The law declared by the Hon'ble Supreme Court shall be binding on all Courts within the territory of India and since the Commissioner is not above the Courts therefore it binds him as well. Judicial discipline and propriety demands that the Adjudicating Authority or the first Appellant Authority should follow the binding decisions of the Hon'ble Supreme Court/High Court and of course of the Tribunal and should refrain from making comments which are uncalled for. - AT
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