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 of Interest on the ground that there is huge cash balance and the borrowed money is utilized for the non-business purpose – there is only one business of the assessee, part of which is not held to be illegal either by IT department or by any other government agency. - claim allowed - AT
Disallowance of Interest on the ground that there is huge cash balance and the borrowed money is utilized for the non-business purpose – there is only one business of the assessee, part of which is not held to be illegal either by IT department or by any other government agency. - claim allowed - AT
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