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. 80IB - ownership of land is not with the assessee - All these activities of the assessee show that the profit as well as loss would have accrued to the assessee only - deduction allowed - AT
Deduction u/s. 80IB - ownership of land is not with the assessee - All these activities of the assessee show that the profit as well as loss would have accrued to the assessee only - deduction allowed - AT
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