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...
Petitioners sought accommodation for videography of statement recordings and presence of counsel during summons in a GST summons inquiry, asserting genuine transactions, banked payments, and pending appeals by suppliers. The petitioner with serious illness sought humanitarian consideration; petitioners offered cooperation. The court accepted a limited, non precedential accommodation-permitting videography and humane treatment consistent with cooperation-and directed disposal on terms similar to a prior coordinate bench order, while noting the relief is exceptional and fact specific.
Petitioners sought accommodation for videography of statement recordings and presence of counsel during summons in a GST summons inquiry, asserting genuine transactions, banked payments, and pending appeals by suppliers. The petitioner with serious illness sought humanitarian consideration; petitioners offered cooperation. The court accepted a limited, non precedential accommodation-permitting videography and humane treatment consistent with cooperation-and directed disposal on terms similar to a prior coordinate bench order, while noting the relief is exceptional and fact specific.
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