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...
Delay filing return of income - delay of 43 days in filing the return of income - Claim of Refund denied on denial of condonation of delay filling ROI - Board has not considered the prayer for condonation of delay in its proper perspective. It needs to be considered afresh. - HC
Delay filing return of income - delay of 43 days in filing the return of income - Claim of Refund denied on denial of condonation of delay filling ROI - Board has not considered the prayer for condonation of delay in its proper perspective. It needs to be considered afresh. - HC
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