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...
Waiver of pre-deposit - dismissing the appeal for non-compliance of the deposit order - Unless Section 129E is complied with, the Appellate Authority cannot proceed to hear the appeal on merits. - Considering the facts, the court found that the appellants did not comply with the pre-deposit order despite dismissal of their waiver applications and rejection of their writ petitions. Consequently, the CESTAT was justified in dismissing the appeals for non-compliance.
Waiver of pre-deposit - dismissing the appeal for non-compliance of the deposit order - Unless Section 129E is complied with, the Appellate Authority cannot proceed to hear the appeal on merits. - Considering the facts, the court found that the appellants did not comply with the pre-deposit order despite dismissal of their waiver applications and rejection of their writ petitions. Consequently, the CESTAT was justified in dismissing the appeals for non-compliance.
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