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...
Benefit of the provisions of the DTVSV Act - The High court found that, it is true that the DTVSV Act is having the object of resolution of the disputed tax, however, the same cannot be made available to the assessees whose appeals are not pending on the specified date. If the application filed by the petitioner is ordered to be entertained, then the statutory provisions of the DTSVS Act would be rendered nugatory and appeal which was filed subsequently cannot being the case of the petitioner within the scope of provision of DTVSV Act. Petition dismissed.
Benefit of the provisions of the DTVSV Act - The High court found that, it is true that the DTVSV Act is having the object of resolution of the disputed tax, however, the same cannot be made available to the assessees whose appeals are not pending on the specified date. If the application filed by the petitioner is ordered to be entertained, then the statutory provisions of the DTSVS Act would be rendered nugatory and appeal which was filed subsequently cannot being the case of the petitioner within the scope of provision of DTVSV Act. Petition dismissed.
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