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...
The GoI notified the final deadline of 30 April 2025 for filing declarations under the Direct Tax Vivad se Vishwas Scheme, 2024, as per section 90 of Finance (No. 2) Act, 2024. Declarants must submit tax arrear declarations to the designated authority by the specified date, exercising powers under section 89(1)(l). The notification, issued by the Central Board of Direct Taxes, establishes the conclusive timeline for taxpayers seeking resolution of pending tax disputes through the scheme.
The GoI notified the final deadline of 30 April 2025 for filing declarations under the Direct Tax Vivad se Vishwas Scheme, 2024, as per section 90 of Finance (No. 2) Act, 2024. Declarants must submit tax arrear declarations to the designated authority by the specified date, exercising powers under section 89(1)(l). The notification, issued by the Central Board of Direct Taxes, establishes the conclusive timeline for taxpayers seeking resolution of pending tax disputes through the scheme.
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