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...
Deduction u/s 80IC - are bases exemption - The inspection by the IT Authorities alone is not sufficient to dislodge the evidences submitted by the assessee regarding running of the factory at the premises, thus the product of the assessee qualifies for deduction u/s 80IC. - AT
Deduction u/s 80IC - are bases exemption - The inspection by the IT Authorities alone is not sufficient to dislodge the evidences submitted by the assessee regarding running of the factory at the premises, thus the product of the assessee qualifies for deduction u/s 80IC. - AT
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