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...
Claiming interest u/s 244A on the excess tax deposited by the assessee under self-assessment - From the reading of the provisions of section 244A as were applicable to the AY under appeal it is unambiguous that minimum limit of 10% of refund would not be applicable on payment of interest on refund. - AT
Claiming interest u/s 244A on the excess tax deposited by the assessee under self-assessment - From the reading of the provisions of section 244A as were applicable to the AY under appeal it is unambiguous that minimum limit of 10% of refund would not be applicable on payment of interest on refund. - AT
Note: It is a system-generated summary and is for quick reference only.