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...
Levy of penalty u/s 129(3) subsequent to the search and seizure action - In light of the judicial interpretations, the High Court found the penalty proceedings initiated against the petitioner unjustified. The impugned orders, were deemed unsustainable and were consequently quashed and set aside.
Levy of penalty u/s 129(3) subsequent to the search and seizure action - In light of the judicial interpretations, the High Court found the penalty proceedings initiated against the petitioner unjustified. The impugned orders, were deemed unsustainable and were consequently quashed and set aside.
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