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...
Condonation of delay in filing appeal before CIT(A) granted despite delay of 1000 to 2000 days, as substantial justice prevails over technical considerations. Excessive or inordinate delay irrelevant when reasonable cause exists. Reliance placed on precedents condoning delays up to 21 years. TDS u/s 194C computed on year-end figures from Receipt & Payment account incorrect; remitted to AO for fresh examination of each payment's TDS applicability. Assessee directed to update contact details, provide necessary documents, and cooperate; failure may lead to denial of leniency. Appeals allowed for statistical purposes.
Condonation of delay in filing appeal before CIT(A) granted despite delay of 1000 to 2000 days, as substantial justice prevails over technical considerations. Excessive or inordinate delay irrelevant when reasonable cause exists. Reliance placed on precedents condoning delays up to 21 years. TDS u/s 194C computed on year-end figures from Receipt & Payment account incorrect; remitted to AO for fresh examination of each payment's TDS applicability. Assessee directed to update contact details, provide necessary documents, and cooperate; failure may lead to denial of leniency. Appeals allowed for statistical purposes.
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