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...
Disallowance the interest paid at the rate of difference between two average rates (of borrowing funds and lending funds from and to sister concerns) - AO has not pointed out as to how the conditions of section 36(1)(iii) have been violated in this case - No disallowance - AT
Disallowance the interest paid at the rate of difference between two average rates (of borrowing funds and lending funds from and to sister concerns) - AO has not pointed out as to how the conditions of section 36(1)(iii) have been violated in this case - No disallowance - AT
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