Section 271AAB Penalty Notice Exact Clause Required
Section 271AAB penalty notice quashed where the Section 274 show-cause notice failed to identify clause a, b or c and the precise charge.
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WhatsApp Chats Section 69 Addition ITAT Pune Ruling
WhatsApp chats Section 69 addition deleted by ITAT Pune where third-party electronic evidence lacked authentication and independent corroboration.