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...
Nature of expenses – capital or revenue - improvement towards furniture in the renting premises - tenancy rights - claim of 1/5 of the expenditure every year- Tribunal was erred in not allowing the amount paid by the appellant as revenue expenditure - HC
Nature of expenses – capital or revenue - improvement towards furniture in the renting premises - tenancy rights - claim of 1/5 of the expenditure every year- Tribunal was erred in not allowing the amount paid by the appellant as revenue expenditure - HC
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