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...
Excess recovery was alleged where the tax department adjusted refund amounts, including a 10% pre-deposit, towards disputed demand, resulting in collection beyond the 20% ceiling prescribed by administrative instructions. The court held that the taxpayer's representation seeking correction and refund required consideration on merits and directed the authority to decide the representation within six weeks; it further ordered that any amount recovered in excess of 20% of the disputed demand be refunded. - HC
Excess recovery was alleged where the tax department adjusted refund amounts, including a 10% pre-deposit, towards disputed demand, resulting in collection beyond the 20% ceiling prescribed by administrative instructions. The court held that the taxpayer's representation seeking correction and refund required consideration on merits and directed the authority to decide the representation within six weeks; it further ordered that any amount recovered in excess of 20% of the disputed demand be refunded. - HC
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