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...
HC allowed the petition challenging tax authority's actions under SVLDRS. The court found technical portal glitches prevented timely payment did not invalidate the petitioner's compliance. Consequently, the court quashed the impugned notices blocking the petitioner's bank account and directed respondents to accept the payment made and issue a discharge certificate within four weeks, relying on precedential judgment in a similar case involving procedural technicalities in scheme implementation.
HC allowed the petition challenging tax authority's actions under SVLDRS. The court found technical portal glitches prevented timely payment did not invalidate the petitioner's compliance. Consequently, the court quashed the impugned notices blocking the petitioner's bank account and directed respondents to accept the payment made and issue a discharge certificate within four weeks, relying on precedential judgment in a similar case involving procedural technicalities in scheme implementation.
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