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...
Violation of principles of natural justice - Scope of the order of the Tribunal - The Tribunal has not considered paras 5 and 6 of the Commissioner Appeal’s order in proper perspective, and has merely got carried away by the remand, without realising that there was a finding on merits against the Appellant and which was challenged before the Tribunal - The Tribunal ought to have adjudicated the appeal of the Appellant on merits - HC
Violation of principles of natural justice - Scope of the order of the Tribunal - The Tribunal has not considered paras 5 and 6 of the Commissioner Appeal’s order in proper perspective, and has merely got carried away by the remand, without realising that there was a finding on merits against the Appellant and which was challenged before the Tribunal - The Tribunal ought to have adjudicated the appeal of the Appellant on merits - HC
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