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 under section 80IB - Nature of processing charges received by assessee - Assessee is engaged in the business of manufacturing of agro chemical products and seeds - cannot be said to be profit derived from the eligible undertaking of the assessee eligible for deduction u/s 80IB - AT
Deduction under section 80IB - Nature of processing charges received by assessee - Assessee is engaged in the business of manufacturing of agro chemical products and seeds - cannot be said to be profit derived from the eligible undertaking of the assessee eligible for deduction u/s 80IB - AT
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