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...
Written off of bad stock - assessee had been regularly making analysis of the bad stock and only after arriving at the conclusion that the stock had become worthless/ unsaleable, the business decision was taken to write-off the stock - Claim allowed - AT
Written off of bad stock - assessee had been regularly making analysis of the bad stock and only after arriving at the conclusion that the stock had become worthless/ unsaleable, the business decision was taken to write-off the stock - Claim allowed - AT
Note: It is a system-generated summary and is for quick reference only.
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