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...
Depreciation on Rail Over Bridge - though Rail Over Bridge is not in the name of the assessee but assessee has physical possession and right to collect the toll - depreciation allowed - AT
Depreciation on Rail Over Bridge - though Rail Over Bridge is not in the name of the assessee but assessee has physical possession and right to collect the toll - depreciation allowed - AT
Note: It is a system-generated summary and is for quick reference only.