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...
The stand of the AO is that assessee should have used its own fund instead of interest bearing borrowings for running the business. - AO cannot force the assessee to earn interest income or save interest expenses for running the business. - AT
The stand of the AO is that assessee should have used its own fund instead of interest bearing borrowings for running the business. - AO cannot force the assessee to earn interest income or save interest expenses for running the business. - AT
Note: It is a system-generated summary and is for quick reference only.
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