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...
Control of income-tax authorities - U/s 118 - Notification No. 39/2024 issued by the CBDT, introduces amendments to a prior notification related to the administrative structure and nomenclature within the Income-tax Department. The changes primarily involve the renaming of income tax authorities and schedules, clarification of hierarchical structures, and the addition of new administrative units.
Control of income-tax authorities - U/s 118 - Notification No. 39/2024 issued by the CBDT, introduces amendments to a prior notification related to the administrative structure and nomenclature within the Income-tax Department. The changes primarily involve the renaming of income tax authorities and schedules, clarification of hierarchical structures, and the addition of new administrative units.
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