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...
Waiver of interest u/s 220(2A) - The first respondent under the impugned order has granted partial waiver of interest to the petitioner at 20% without giving any reason as to how they arrived at that rate - This Writ Petition is partly allowed by modifying the impugned order by granting full waiver of interest to the petitioner u/s 220 (2A) - HC
Waiver of interest u/s 220(2A) - The first respondent under the impugned order has granted partial waiver of interest to the petitioner at 20% without giving any reason as to how they arrived at that rate - This Writ Petition is partly allowed by modifying the impugned order by granting full waiver of interest to the petitioner u/s 220 (2A) - HC
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