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...
Validity of demand - incorrect audit report - Maintainability of writ petition - The finding recorded in the order impugned that the assessee has accepted the liability clearly militates against plain and unambiguous disagreement recorded in the audit report. We have not come across any other material warranting any other view. - The demand impugned is without jurisdiction - HC
Validity of demand - incorrect audit report - Maintainability of writ petition - The finding recorded in the order impugned that the assessee has accepted the liability clearly militates against plain and unambiguous disagreement recorded in the audit report. We have not come across any other material warranting any other view. - The demand impugned is without jurisdiction - HC
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