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...
Due date for filing of Income Tax Returns - benefit of carry forward of loss - RBI permission letter mandating the assessee to get his accounts audited - Extension of due date of cases where accounts are required to be audited under the provisions of Income Tax Act while filing the income tax returns - As per the circular of CBDT, the benefit of extension of due date is not available where the accounts are not being audited under the income tax act - AT
Due date for filing of Income Tax Returns - benefit of carry forward of loss - RBI permission letter mandating the assessee to get his accounts audited - Extension of due date of cases where accounts are required to be audited under the provisions of Income Tax Act while filing the income tax returns - As per the circular of CBDT, the benefit of extension of due date is not available where the accounts are not being audited under the income tax act - AT
Note: It is a system-generated summary and is for quick reference only.