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 SC dismissed the application for condonation of a 2523-day delay in filing the appeal. Although the appellant initially filed the matter in a jurisdictionally incorrect High Court, the delay persisted even after the High Court's decision. The Court found no sufficient cause to excuse the six-month delay in approaching the SC following the High Court's order. Consequently, the appeal was not admitted due to the inordinate and unexplained delay.
The SC dismissed the application for condonation of a 2523-day delay in filing the appeal. Although the appellant initially filed the matter in a jurisdictionally incorrect High Court, the delay persisted even after the High Court's decision. The Court found no sufficient cause to excuse the six-month delay in approaching the SC following the High Court's order. Consequently, the appeal was not admitted due to the inordinate and unexplained delay.
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